2022 (11) TMI 262

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....ioner is impugning an Assessment Order dated 31^st December 2021 on various grounds. One of the principal ground raised is that in the impugned order observations and allegations about fake invoices and fake forms have been made against petitioner but show cause notice issued was without any of these allegations and without any details. Therefore, the order has been passed without giving an opport....

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....etitioner has incorrectly made or claimed or recorded in an incorrect manner. It was duty of respondent to have given all the details to petitioner. Ms. Vyas stated that when petitioner attended personal hearing on 11th November 2019 the details were provided. In our view that procedure adopted is totally incorrect. Every show cause notice issued by respondents in future shall contain every detail....

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.... show cause notice is hereby quashed and set aside. Respondent No.3 may issue a fresh show cause notice to petitioner containing every detail by which Respondent No.3 feels tax is sought to be evaded by not recording or recording in an incorrect manner or petitioner has claimed or deducted incorrectly. Such a show cause notice shall be issued within two weeks of receiving a copy of this order. ....

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....ous in future and may even consider directing the observations made to be specified in the career record of the concerned officer. We also hope that the Board and the Principal Commissioner will take these matters seriously and give proper training to its officers. 8. Petition disposed. ============= Document 1 1839408 20/9/2022 DEPARTMENT OF GOODS AND SERVICES TAX GOVERNMENT OF M....