The petitioner challenged the order passed u\/s 148A(d) of the Act \u00a0notice issue u\/s 148 of the Act as well as show cause notice issued under the Act.\u00a0 The petitioner stated that the show cause notice did not provide any information and \/or details of the transaction and vendors from whom the petitioner had made purchases and raised the invoices . Input credit of GST was reflected on the GST portal based on the invoice raised by the vendors . Credit claimed by the petitioner was not denied . The petitioner also\u00a0 stated that report relied on by the Respondents\u00a0 against the petitioner was not furnished to the assessee . Allowing \u00a0the petition the Court held that \u00a0\u00a0how cause notice and order are based on distinct and \u00a0separate grounds. Information referred in show cause notice was not provided . Notice was quashed . \u00a0Respondents were given liberty to furnish additional material in support of the alleged allegation made in show cause notice \u00a0\u00a0. ( WP No. 11338 \/ 2022 dt 1 -8 -2022 ) ( AY. 2018 -19 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice \u2013 Show cause notice and order are based on distinct and separate grounds- Information referred in show cause notice was not provided \u2013 Notice was quashed \u2013 Respondents were given liberty to furnish additional material in support of the alleged allegation made in show cause notice .[ S. 148, 148A(d) , Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29781","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Kl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29781"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29781\/revisions"}],"predecessor-version":[{"id":33181,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29781\/revisions\/33181"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}