2024 (3) TMI 966

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....hanth Kiran, GA (T) ORDER The petitioner challenges an assessment order dated 23.08.2023 primarily on the ground that documents produced by the petitioner were disregarded. 2. The petitioner is a dealer in granite slabs and a registered person under applicable GST enactments. Upon receipt of an intimation on 27.03.2023 alleging that the petitioner had availed of Input Tax Credit (ITC) fraudulen....

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....cuments such as the invoice, the transporter's invoice and bank statements were attached to such replies. He further submitted that the impugned assessment order did not refer to or discuss any of these documents and instead merely reproduced the show cause notice. He also submitted that no personal hearing was provided to the petitioner. 4. Mr.V.Prashanth Kiran, learned Government Advocate, ....

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....t and documents previously uploaded. 6. Upon receipt of such reply, in the operative portion of the impugned order, it is recorded as under: "Your reply for the above notice submitted was scrutinized and it is found that you have uploaded the invoice copies only and not submitted the e-way bill copy as supporting document for your claim. Hence, the proposal is confirmed and the taxable person i....