2023 (7) TMI 104

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..... rom a dealer whose registration has been cancelled - basis of the cancellation of registration of the selling dealer, not provided to appellant - violation of principles of natural justice - HELD THAT:- Admittedly, the details of such cancellation has not been furnished to the appellant. In any event, the appellant having availed the input tax credit against the inward supply cannot be directed t .....

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..... e principles of natural justice. Communication sent by the authority by an email dated 20th December, 2022 is set aside with a direction to the authority to remit the amount of input tax credit which was reversed by the appellant on effecting payment without prejudice to their right by transmitting the same amount in the appellants electronic credit ledger - Petition allowed. - The Hon ble .....

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..... the learned advocates for the parties at length. 4. The short issue which falls for consideration is as to whether the respondent department could have directed the appellant/assessee to reverse the input tax credit against the supply on the ground that they have purchased materials from a dealer whose registration has been cancelled. Admittedly, the details of such cancellation has not been fu .....

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..... onsidered view, we need not travel far to examine the correctness of the direction issued by the respondent department to the appellant as mentioned above without furnishing any details to the appellant, the respondent could not have directed reversal of the input tax credit, which was availed by the appellant and we are informed that the appellant was compelled to pay the amount and without preju .....

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..... g payment without prejudice to their right by transmitting the same amount in the appellants electronic credit ledger. This shall be complied with within a period of 10 days from the date of receipt of the server copy of this order. Needless to mention, it is always open to the respondent department to initiate appropriate action in accordance with law, if so advised. 6. There will be no order .....

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