2024 (8) TMI 1252 - HC - GST

Carry forward of Input Tax Credit oncorrectly - non-application of mind in passing impugned order - violation of principles of natural justice - HELD THAT - Perusal of the orders dated 23.12.2023 shows that same are cryptic, contrary in as much as in some there is a reference of personal hearing given and some orders record that petitioner did not avail the opportunity of personal hearing. Said orders clearly show complete non-application of mind. Accordingly, the same are quashed. The petition is disposed of directing the Proper Officer to comply with order and re-adjudicate the Show Cause Notices after taking into account the reply filed by the petitioner as also the contentions of the petitioner that there is no utilization of the input tax credit in the same year as the same has already been carried forward to the next year - Petition disposed off.

Summary

The High Court quashed eight orders dated 23.12.2023 under Section 73 of the CGST Act against the petitioner for incorrect input tax credit. The court directed the Proper Officer to re-adjudicate the Show Cause Notices considering petitioner's submissions within three weeks. Compliance is to be reported by 27.05.2024.