Validity of assessment order - fraudulent availment of Input Tax...

Validity of assessment order - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the assessing officer relied solely on the statements from the show cause notice, indicating a lack of application of mind. - It was observed that the petitioner had submitted documents such as invoices, transporter's invoice, and bank statements, which were not considered in the assessment order. - The court emphasized that the assessing officer failed to apply discretion and disregarded crucial evidence submitted by the petitioner. - Matter restored back.