2024 (10) TMI 547 - HC - GST

Violation of principles of natural justice - Input Tax Credit has been disallowed without considering the petitioner's objection - invocation of Section 161 of the GST Act to enable them to rectify the error apparent on the record - HELD THAT - This Court is of the view that there is merit in the submission of the learned counsel for the petitioner that the impugned order is a non speaking order. The impugned order is passed without assigning any reason for the rejection of the reply filed by the petitioner, resulting in violation of principles of natural justice. The impugned order dated 30.07.2024 is set aside. The petitioner may be granted one final opportunity to appear before the respondent authorities along with supporting materials on 14.10.2024 at 11.00 A.M, to put forth his case. If the petitioner does not avail of the opportunity, the impugned order shall stand revived. Petition disposed off.

Summary

The Writ Petition challenges the disallowance of Input Tax Credit due to a clerical error. The impugned order is set aside for being a non-speaking order, violating principles of natural justice. The petitioner is granted one final opportunity to appear before the authorities with supporting materials on 14.10.2024, failing which the impugned order will stand revived.