2022 (5) TMI 64

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..... SARAVANAN For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Mr. K. S. Selva Ganesan Additional Government Pleader ORDER This is a second round of litigation by the petitioner. Earlier, the petitioner had suffered an assessment order for the assessment year 2018-2019 on 02.03.2020. The part of the demand was confirmed in the part of the proposal was dropped. 2. Aggri....

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....d based on the movement of goods. (ii) Vehicle details not found with respect to 5 inward supply tax invoices (iii) Discrepancies between purchase register and inward eway bills. (iv) Suspicion with respect to movement of goods to related parties (v) Re-quantifying the discrepancies in GSTR-3B and GSTR-2A for the Month of April 2018, May 2018 and June 2018. ....

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....esh order. It is submitted that as a consequence of said order, the department's appeal was also dismissed as not maintainable on 14.03.2022. It is therefore submitted that there is no merit in the submission of the learned counsel for the petitioner. That apart, it is submitted that the new proposals are not new proposals. Only further explanation has been called from the petitioner in respect of....

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....etitioner has to answer to the proposals contained in the show cause notice dated 20.12.2019, content of which has been incorporated in the impugned show cause notice dated 07.01.2022. The so-called new proposals appears to be prima facie covered by the first six proposals in the show cause notice, dated 20.12.2019. They are inter connected. Therefore, I do not find any merits in challenge to the ....