Non-consideration of material documents vitiates assessment order, with remand directed after partial pre-deposit for fresh consideration.

An assessment order was set aside because it failed to consider relevant material evidence, including purchase orders, tax invoices, weighment slips and bank statements, and dealt only with the e-way bills without explaining why the remaining documents were treated as fabricated. The High Court held that such non-consideration of material documents vitiated the order and required reconsideration. To balance revenue interests, the matter was remanded for fresh consideration after the petitioner deposited 5% of the disputed tax demand and filed an additional reply.

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Issues: Whether the impugned order rejecting the petitioner's claim was vitiated by failure to consider the material documents furnished by the petitioner and whether the matter required remand with a condition of partial pre-deposit.

Analysis: The petitioner had filed multiple volumes of documents, including purchase orders, tax invoices, e-way bills, weighment slips and bank statements. The impugned order discussed only the e-way bills and did not deal with the remaining documents or give reasons for rejecting them as fabricated. In these circumstances, the order was found to suffer from non-consideration of relevant material and warranted reconsideration. To protect revenue interests, the petitioner was put on terms by requiring deposit of 5% of the disputed tax demand before remand.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration after receipt of 5% of the disputed tax demand and an additional reply from the petitioner.

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