M/S. A R A S P V P V Automobiles Private Limited vs. The Assistant Commissioner (St)
Held
The Court set aside the impugned order and directed the petitioner to appear before the assessing officer to complete the assessment following the procedure laid down in Circular No. 5/2021. The bank attachment of the petitioner was also ordered to be lifted.
Facts
The petitioner's Input Tax Credit (ITC) claim was rejected based on a web report indicating undisclosed purchases. The petitioner argued that the assessment order was passed without following the procedure stipulated in Circular No. 5/2021.
Key Issues
Whether the assessment order rejecting ITC was passed in compliance with the prescribed procedure, particularly Circular No. 5/2021, which deals with mismatch issues.
Sections Cited
None
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Before: and
This is the second round of litigation. The present writ petition is filed challenging the impugned order, whereby
The judgment continues below.
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