TaxTMI 
TaxTMI 
2024 (6) TMI 1028
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...., learned advocate appearing for the petitioners by drawing attention of this Court to the assessment order submits that although, the aforesaid assessment was conducted on the basis of the information and materials received from the office of the DDIT (Investigation), U2 (1), Kolkata as also the incident report shared by the GST department, the aforesaid documents had not been made over to the petitioners which has the effect of vitiating the aforesaid order. 4. It is further submitted that out of 5 entities appearing at page 181 of the writ petition who are alleged as fake entities, the GST department had proceeded against only four of them. However, in the present case all the 5 entities have been treated to be fake entities and the ent....
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....notice caused the information to be made available to the petitioner. In support of his contention Mr. Rai has placed before this Court a print out of the original email communication dated 23rd March 2022 which had been forwarded to him, enclosing therewith all informations based on which such proceeding had been initiated. 8. The relevant documents as made over in Court today by Mr. Rai are retained with the record. 9. By drawing attention of this Court to the order under Section 148A (d) of the said Act, Mr. Rai submits that no new information has been disclosed in the assessment order. The aforesaid order under Section 148A (d) of the said Act would demonstrate the circumstances leading to initiation of proceeding under the said provi....