TaxTMI 
TaxTMI 
2023 (4) TMI 1410
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....ajpai, Advocate For the Respondents : Mr Kunal Sharma, Sr Standing Counsel with Mr Subhendu Bhattacharya, Standing Counsel. ORDER CM Appl.17023/2023 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 4436/2023 & CM Appl.17029/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. T....
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....tity going by the name Greendust Ventures Pvt. Ltd. [hereafter referred to as "Greendust"]. 5. It is asserted by the respondents/revenue, that the petitioner has obtained a fake invoice. 5.1 It is alleged, that by adopting this methodology, the petitioner has secured Input Tax Credit (ITC). The value, which the respondents/revenue has placed on the ITC wrongly obtained by the petitioner, is Rs. ....
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....hat the reply was accompanied by not only the extracts from the ledger account of the petitioner, but also the details of tax at source deducted in respect of payments made to Greendust. 6.3 It is also asserted by Mr Bajpai, that the GST details were also furnished. 7. In support of his plea, our attention has been drawn by Mr Bajpai to page 142 of the case file. 8. The record shows, that a sho....
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....n, that the AO could not have taken recourse to the provisions of Section 144 of the Act. 13.1 According to Mr Bajpai, none of the prerequisites which are necessary for triggering the provisions of Section 144 of the Act obtain in the instant matter. 14. We have also heard Mr Kunal Sharma, learned senior standing counsel, who appears on behalf of the respondents/revenue in rebuttal to the submis....