9911796707
TMI Blog2022 (7) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... nput tax credit - Section 140(5) of the Central Goods and Services Act, 2017 - HELD THAT:- If at all the petitioner is aggrieved and got merits and substance, he has to produce the relevant records and reply to the show cause notice, wherein he would be given a personal hearing, where he can appear along with the documents, satisfy the authorities. If the contention of the petitioner is reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er before the first respondent under Section 140(5) of the Central Goods and Services Act, 2017 within the time as stipulated by this Court. 2.The grievance of the petitioner is that the petitioner had given an application on 12.05.2022 to the first respondent to consider his representation of giving input credit for the extended days as per Section 140(5) of the Central Goods and Services Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er may be directed to consider the petitioner's representation, dated 12.05.2022 and if the same is considered, the issuance of show cause notice would become irrelevant. 4.Mr.K.Prabhu, learned Junior Standing Counsel appearing for the respondents submitted that it is only a show cause notice, at this stage the petitioner cannot file this petition. If at all the petitioner is aggrieved an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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