2024 (7) TMI 912

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....an For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.11.2023 bearing reference in GSTIN:33ADQPA9958G1Z7 for the assessment year 2017-18. 3. The impugned order that precedes the show caus....

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....limitation, as per the decision rendered by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70. 6. The learned counsel for the petitioner would submit that the Commercial Tax Department has wrongly assumed that the petitioner had purchased huge quantity of raw materials from the suppliers, based on t....