2024 (7) TMI 593

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....petition, the petitioner assails an assessment order dated 25.05.2023 relating to assessment year 2017-18. The petitioner is engaged in the business of trading in dyes and chemicals. Pursuant to the surprise conducted at the premises of the petitioner on 27.10.2022, certain defects were pointed out with regard to the difference between the Input Tax Credit (ITC) availed of by the petitioner in the....

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....nts out that the petitioner had requested for an adjournment of the personal hearing, but that the assessing officer proceeded to issue the assessment order. Pursuant to the assessment order, learned counsel also points out that the bank account of the petitioner in the Kotak Mahindra Bank was attached and that monies were appropriated therefrom. 3. Mr. C. Harsha Raj, learned Additional Governmen....