2025 (7) TMI 785

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....es in the GSTR-3A and GSTR-3B. She would further submit that the petitioner filed a detailed reply on 22.12.2022 with regard to their inability to file the certificate from the Chartered Accountant, since the supplier went into liquidation. Thereafter, the petitioner obtained the certificate from their Chartered Accountant and filed the same, but however, the said document was not taken into consideration and the impugned assessment order was passed. 3. In the present case, notice was issued under Section 74, the petitioner categorically stated that there is no false representation or fraud has been played and there is no dispute with regard to the petitioner's supplier went into liquidation. When the supplier went into liquidation cer....

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....tly availed ITC without actual receipt of goods or services and willfully falsified their returns in order to avail the ITC for utilizing the same for their outward supplies. 5.2. It is evident from the facts of the case that the issue has been unearthed consequent to the audit of their book of account by the officers attached to Salem Audit Circle but for the audit, the entire issue would have gone un-noticed causing huge loss of revenue to the exchequer. In the scheme of things in self-assessment, considerable faith is placed on the taxpayer and the taxpayer ought to have self-assessed the tax payable by him and truthfully disclose the same in the statutory returns filed with the department. The taxpayer has not received any goods or se....

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....artered Accountant Certificate from their supplier, however, they had produced a certificate from their Chartered Accountant, whereby they confirmed the supplies effected, goods received and payment made along with GST. When such certificate is produced by the petitioner, the respondent is supposed to have applied his mind and arrived at a wise conclusion after verifying all the transaction along with the relevant documents. However, to the shock of this Court, no such decision was arrived at by the respondent. Further, no findings were rendered with regard to the aforesaid Chartered Accountant certificate produced by the petitioner. Therefore, it is clear that the respondent had arrived at a conclusion in a mechanical manner and passed the....