Assessment Order  ––– The petitioner prayed for direction in the nature of MANDAMUS holding that the impugned Order dated 27.09.2021 for the Tax Periods 2017-18, whereby the ITC of Rs. 72,84,060-00 has been disallowed, is arbitrary, without jurisdiction, without authority, contrary to law, violative of the principles of natural justice. The counsel for the petitioner submitted that the said Assessment Order has been passed ignoring the documents filed by the petitioner The petitioner had received invoices and vehicles, which are not in dispute and mere statement of other person would not give rise to a situation where the petitioner can be held liable for any fraudulent transaction or evasion of tax. The court observed that the matter can better be appreciated and gone into by the Appellate Authority which would be in a position to take a view with regard to issues raised by the petitioner in accordance with law after giving full opportunity of hearing to the petitioner.

Held that:- The Hon’ble High Court granted the liberty to the petitioner to move before the Appellate Authority, who shall consider all the points and issues raised by the petitioner and then pass reasoned order, both on facts as well as in law.