9911796707
TMI Blog2023 (3) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Mr.Ramesh Kutty Senior Panel Counsel ORDER Mr.Ramesh Kutty, learned Senior Panel Counsel accepts notice for the respondent and is armed with instructions to enable this Court to dispose the matter finally, even at the stage of admission. 2. The petitioner is an assessee on the file of the respondent for the purposes of Central Goods and Services Tax Act, 2017 (in short 'Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 sets out certain mandatory contingencies for continuity of ITC to a registered person. Inter alia, one of the conditions is that the tax charged in respect of such supply has been actually paid to the Government in cash or through utilisation of ITC, admissible in respect of the said supply. 5. Thus, and undoubtedly, there is a mandate cast upon the petitioner/claimant to ITC to ensure complia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed an order-in-original on 27.07.2022 confirming the demand proposed in the show cause notice. Inter alia, the assessing authority has confirmed the addition proposed under the show cause notice. 8. This order has become final, the petitioner preferring to make an application for rectification of errors apparent on the face of the record under Section 161 of the Act. Since the application of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Goods and Services Tax Act, 2017 has, assimilating wisdom of experience from the erstwhile tax regimes, gone one step further to ensure that the interests of the revenue are protected by providing for a mandate that the tax liability is defrayed/met either at the hands of the supplier or the purchaser, the petitioner in this case. Thus, no fault can be attributed to the revenue in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority on this aspect. However, the procedure followed by the authority is clearly contrary to the third proviso to Section 16 of the Act that necessitates that, where the authority proposes to take a view adverse to the applicant, due process must be followed. 12. In this case, admittedly, there has been no opportunity granted to the petitioner prior to the passing of impugned order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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