9911796707
TMI Blog2025 (1) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- Present situation on facts is that revenue omitted to obtain sample and is contending that petitioner has subsequently tendered a doctored sample. In the circumstances, revenue has no basis to proceed against petitioner. It follows that we must and do quash impugned order dated 3rd January, 2025, preceding show cause notice dated 29th September, 2023 and reminder dated 4th January, 2025. Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been followed up by also challenged notice for personal hearing. He clarified, his client had earlier moved this Court by W.P.(C) no.34908 of 2023, disposed of by coordinate Bench on order dated 7th May, 2024. It is pursuant to said order his client sought the analysis. 3. Mr. Mishra, learned advocate, Standing Counsel appearing on behalf of revenue had submitted, manufacture of bricks is but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e additional affidavit stating their position on why the provision was not resorted to in the inspection made based on confidential information had. Form GST INS-01 may also be disclosed in the affidavit. It will be accepted on adjourned date upon advance copy served." Today Mr. Mishra files affidavit dated 24th January, 2025 and relies on paragraph-10 therein as explanation for the omission. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take samples.- The Commissioner or an officer authorized by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken." 6. Present situation on facts is that revenue omitted to obtain sample and is contending that petitioner has subsequently tendered a doctored sample. In the circumstances, reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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