2025 (3) TMI 666

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....rit petitions were filed to quash the assessment orders, dated 09.10.2024 and consequently, to direct the respondent to reopen the proceedings by granting opportunity to the petitioner to produce all the documents. 3. After considering the citation in 2021 SCC On Line SC 884 in the case of Assistant Commissioner of State Tax and others Vs. Commercial Steel Limited, the Writ Court has held the present case will not come within the four parameters stated in the order passed by the Hon'ble Supreme Court. Hence, liberty was granted to approach the Appellate Authority by filing an appeal under Section 107 of Central Goods and Services Tax Act,2017. Aggrieved over the same, the present writ appeals are filed. 4. The contention of the appell....

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....xt contention of the appellants is that the Assessing Officer has confirmed the show cause notice on the sole ground that the assessee has not submitted the "Bank Realization Certificate" for the export sales made by the assessee. The specific contention of the assessee is that the same was uploaded at the time of submitting the reply, for which the Learned Counsel appearing for the appellant had relied on the bank realization certificate annexed in the type set of papers which runs from pages 21 to 184. The Learned Counsel specifically submitted that the said copy was downloaded from GST portal only. For this contention, the respondents submitted that the said BRC was not submitted at the time of reply and also has not stated in the reply ....