2024 (2) TMI 1182

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....r.T.Pramodkumar Chopda, Sr. Adv. for Ms. P.Aruna Chopda For the Respondent : Mr.T.N.C.Kaushik, AGP (T) ORDER The petitioner assails an assessment order dated 19.12.2023 in respect of the assessment period 2017-18. Pursuant to an audit, proceedings were initiated against the petitioner by issuing an intimation and show cause notice. Such proceedings culminated in the assessment order impug....

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....e above mentioned period. On the contrary, as regards the purchase turnover, he pointed out that such purchase turnover for the above mentioned period was included while computing the alleged tax liability. He also pointed out that the tax liability in respect of alleged discrepancy between the GSTR-1 and GSTR-3B returns was dropped pursuant to the petitioner's explanation, whereas, in the rev....

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.....06.2017. By contrast, while recording findings in relation to discrepancy 15, the requirement of excluding the purchase turnover pertaining to the above period was lost sight of by the assessing officer. As contended by learned senior counsel for the petitioner, it is also clear that the assessing officer had dropped proceedings in respect of the tax liability arising out of alleged discrepancy b....