2024 (3) TMI 778

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....ovals in respect thereof and thereafter developing and selling the plots. By further asserting that the business carried on by the petitioner is not liable to GST on account of the exemption in Section 7 read with Schedule 3 of applicable GST statutes, the petitioner surrendered the GST registration obtained previously. In these circumstances, the petitioner received a notice in Form GST ASMT-14. Such notice was replied to. Thereafter, show cause notices were issued in May 2023 stating that the petitioner had not produced project wise details of work done in every financial year. It was further stated therein that there is no concrete evidence to prove the nature of business carried on by the petitioner. In those circumstances, it was propo....

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...., learned Government Advocate, accepts notice for the respondent. At the outset, he submits that the petitioner had informed the GST authorities that statutory appeals would be filed against the assessment orders. Even otherwise, he submits that the impugned assessment orders indicate clearly that the assessing officer applied his mind to the materials placed on record and entered findings based upon appraisal of such evidence. Consequently, he submits that the impugned assessment orders do not warrant interference in exercise of discretionary jurisdiction under Article 226 of the Constitution of India. 5. On examining the impugned assessment orders, it is noticeable that the reply submitted by the petitioner on several dates were referr....

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.... And it is also clear that they are engaged in construction services also. The tax payer have also not given the detailed Abstract of all the work done during the year. No valid supporting documents submitted for the Purchases and Sales as per Profit & Loss Account." Substantially similar orders were issued in matters relating to other assessment years. 6. Thus, it is evident that the assessing officer engaged with the evidence placed on record by the petitioner and entered findings after appraising such evidence. It cannot be said that a reasonable opportunity was not provided to the petitioner and that the order is a consequence of non application of mind. In these circumstances, no case is made out to warrant interference in exerci....