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PARAS GOLD vs. THE ASSISTANT COMMISSIONER COMMERCIAL TAX (AUDIT) - BENGALURU & OTHER
(Karnataka High Court)

Hon'ble Judges:

S SUNIL DUTT YADAV
Pet. Counsel
Sanmathi E I.
Res. Counsel
Shamanth Naik

Petitioner / Applicant

PARAS GOLD

Respondent THE ASSISTANT COMMISSIONER COMMERCIAL TAX (AUDIT) - BENGALURU & OTHER
Court Karnataka High Court
State

Karnataka

Date Jul 16, 2024
Order No.

WRIT PETITION NO. 18139 OF 2024 (T-RES)

Citation

2024(7) TAXREPLY 10363
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ORDER

ORDER PER The petitioner has called in question the correctness of the order at Annexure-A passed under Section 73 (1) of the KGST/CGST Act, 2017. 2. It is the case of the petitioner that during the assessment proceedings, petitioner could not participate in the proceedings due to bona fide reasons as the petitioner as a Proprietor of the petitioner entity was not keeping well and had gone to his native place. 3. It is pointed out that while passing the assessment order, the conclusion of the officer as observed is as follows: "The TP has questioned that matching mechanism of ITC has been kept in abeyance. First of all, the TP has not responded to the DT-01 or reminders issued by the Department calling for books of accounts and has failed to produce any books of accounts as required for auditing. Expecting the AO to do matching without production of books of accounts is not justifiable on the part of the TP. Hence, observations were issued based on the avail....

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