9911796707
TMI Blog2021 (12) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... 218/- has been determined in the impugned order. The petitioner has also not filed a reply in response to notice dated 20.11.2020. Ultimately, if the petitioner is liable to establish that the amount of ₹ 5,34,633/- was the transitional credit in TRANS-1 it cannot be denied by the respondent. On the other hand if the petitioner is liable to pay any tax, it requires a detailed consideration b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 5,34,633/- was lying as un-utilized input tax credit in their VAT Account. According to the petitioner, the respondents called upon the petitioner to furnish documents to substantiate the aforesaid transitional credit for a sum of ₹ 5,34,633/-. However, the petitioner was able to furnish invoice only for a sum of ₹ 4,97,585/-. 2. It is the further case of the petitioner tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the intervening period due to the lock-down was imposed and the petitioner was thus unaware of the above developments and therefore could not participate in the proceedings or write letters to the respondents immediately during the lock-down period. 4. Learned counsel for the petitioner, submits that if one opportunity is given to the petitioner, the petitioner will be able to explain the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, no fault cannot be found with the respondent. 6. Heard learned counsel for the petitioner and the respondents and perused the impugned order and the communication preceding the impugned order dated 10.08.2021, 25.01.2021 in GST DRC-09. There is no clarity on what basis an amount of ₹ 10,32,218/- has been determined in the impugned order. The petitioner has also not filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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