2024 (6) TMI 476

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....r.Adithya Reddy For the Respondent : Mr.V.Prashanth Kiran, GA (T) ORDER An assessment order dated 29.12.2023 is the subject of challenge in this writ petition. 2. Upon receipt of a notice in Form GST ASMT-10 on 19.07.2023, the petitioner replied on 08.08.2023 by annexing documents. The Chartered Accountant of the petitioner stated on behalf of the petitioner that the expenses in respec....

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....order contains a list of documents that were required to be provided by the petitioner. He points out that these documents were not submitted by the petitioner and, therefore, the impugned order contains no infirmity. 5. The reply from the Chartered Accountant in Form GST ASMT-11 refers categorically to a re-conciliation statement being attached along with sample invoices for review. It is uncl....

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....nsidered. The proposal as per this office show cause notice hereby confirmed." 6. The above extract reveals that the assessing officer rejected the petitioner's reply on the ground that such reply was descriptive and on the ground that no re-conciliation statements were uploaded. In the face of the reply to the notice in Form ASMT-10, this conclusion is unsustainable. It should be noticed, ....