2026 (1) TMI 1267

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.... all cases For the Respondent : Mr. V. Prashanth Kiran, Government Advocate in all cases COMMON ORDER By this common order, all the five writ petitions are disposed of. 2. These cases were heard at the time of admission on 16.12.2025 and were thereafter adjourned to be taken up for final disposal today. 3. In these writ petitions, the petitioner has challenged the respective assessment orders in Form GST DRC-07 passed by the 2nd Respondent for the tax periods 2018-2019 to 2023-2024, except for the assessment order passed for the tax period 2022-2023. 4. The case of the petitioner is that the impugned assessment proceedings was initiated against the petitioner pursuant to an inspection at the petitioner's place of business ....

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....fact that the overall Input Tax Credit available to the petitioner matched with the invoices in possession with the petitioner. 9. The learned counsel for the respondent, on the other hand, submits that the Typed Set of Papers filed along with the letter dated 09.09.2025 was not available at the time of the personal hearing on 29.08.2025. Therefore, it is contended that the petitioner cannot find fault with the impugned assessment orders. 10. It is further submitted by the learned Government Advocate for the Respondents that the impugned orders are detailed orders passed after considering the reply of the petitioner and the additional submissions filed by the petitioner to the respective Show Cause Notices that preceded the impugned a....

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....s. 15. As far as the E-way bills are concerned, the petitioner shall establish the movement of goods by producing all the e-way bills for the disputed tax periods together with transport documents such as long receipt and toll charges. The petitioner cannot rely on sample documents to establish its case. Therefore, the petitioner shall submit a detailed Reply / Submission along with all the above details within a period of thirty (30) days from the date of receipt of a copy of this order. 16. Considering the fact that the petitioner has already been given several opportunities but has had failed to clearly establish his case before the respondent, as a condition for de novo adjudication, the case is remitted back to the second Respond....