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2025 (2) TMI 929

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..... 36548, 36557, 36556, 36563, 36566, 36569, 36572 and 36574 of 2024 - -
GST
Challenge to assessment order - impugned orders have been passed without taking into account the documents filed in support of the replies submitted - violation of principles of natural justice - the respondents would submit that they would re-examine the issue and would also submit that the petitioner may once again p .....

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..... have been passed without taking into account the documents filed in support of the replies submitted. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the manufacture and supply of doors and windows (furnitures and parts thereof) and registered under the Goods and Services Tax Act, 2017. During the relevant period viz., 2018-19 to 2022-23, the petitio .....

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..... n respect of supplies which forms the subject matter of the Show Cause Notice raised by its units / branches in other States. It was also indicated that taxes have been remitted in respect of supplies proposed in the Show Cause Notice as liable under the TNGST Act, in various other States. 4. It is submitted by the learned counsel for the petitioner that the documents filed were voluminous and as .....

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..... consideration, which itself exceeds four hundred pages. Nevertheless, the impugned order proceeds to confirm the proposal on the premise that no valid supportive documents were filed. 5. The learned counsel for the petitioner would submit that they had, in fact, produced the financial invoices raised in the respective States, which disclose that taxes have, in fact, been remitted in respective St .....

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