9911796707
TMI Blog2023 (6) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit a manual reply. Despite the fact that he was given several opportunities to put forth his objections, the opportunity of personal hearing which was afforded has not been availed off by the petitioner. The petitioner has failed to prove that they complied with the condition eligible to claim input tax credit as per Section 16(2) of the Act on the purchase made from M/s.Star Agencies. The impugned orders set out the fake invoices under which ITC has been passed on to the recipient. It is also seen that the address of M/s.Star Agencies is not a shop at a residential building and the enquires would further show that no business was being carried from the said premises and that the proprietor of Star Agency, Periyaya, had vacated the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S.No.8506 and 8507, Shop No.115, 1st Vijay Palace, Sathyamurthy Road, Pudukkottai-622 001. It is the case of the petitioner that one of the suppliers/sellers is one Star Agencies, who are carrying business at No.365-A, Mullai Nagar, Samathuvapuram (Via), Pudukkottai-622 001. This concern was inspected by the respondent and other officials on 05.01.2022 and they had confiscated certain records. Thereafter, the respondent had sent an intimation on 29.07.2022 alleging that the petitioner had indulged in non-existent trading and involved in bill trading activities. This conclusion was based on the transaction that the petitioner had with the Star Agencies where the petitioner had claimed ITC without original sale transaction. The petitioner wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022. Therefore, the petitioner aggrieved by this proceedings has instituted the above writ petitions for mandamus. It is also the case of the petitioner that copy of the enquiry report, after inspection of the seller premises, has not been provided to the petitioner and that apart, even in the objection dated 27.01.2023, the petitioner had sought for personal hearing as well as the document in connection with the above show cause notice. Without considering this reply, the impugned orders came to be passed. 5. The learned counsel appearing for petitioner would further submit that the impugned orders have been passed without any basis. The respondent has not given an opportunity to the petitioner to put forth their case and that apart th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A perusal of the impugned orders would indicate that the petitioner had been issued with notices and also reminders for personal hearing. The orders of the respondent would also indicate that the petitioner has neither filed a reply online nor submit a manual reply. Despite the fact that he was given several opportunities to put forth his objections, the opportunity of personal hearing which was afforded has not been availed off by the petitioner. The petitioner has failed to prove that they complied with the condition eligible to claim input tax credit as per Section 16(2) of the Act on the purchase made from M/s.Star Agencies. The impugned orders set out the fake invoices under which ITC has been passed on to the recipient. It is also se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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