9911796707
TMI Blog2023 (7) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice - personal opportunity of hearing not given - cryptic non-speaking order - wrongly carried forward credit - HELD THAT:- Perusal of the relevant record would show that for the month ending June, 2017, the entry under the head excess input tax credit at column 11 is shown as '0.00'. This fact has been captured in the impugned order. The contention of the petitioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of her monthly returns. 3. While so, she was surprised to receive a show cause notice dated 01.02.2019 from the respondent directing her to show cause and pay a wrongly carried forward credit amount of Rs. 1,36,563/- along with interest. The petitioner would submit that she had given an explanation and requested the proposal to be stopped. However, the respondent, without providing a pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order has to necessarily fail on the ground that no personal hearing has been given and that apart, a non-speaking order has been passed. 5. A counter affidavit has been filed by the respondent inter alia contending that the petitioner has wrongly availed input tax credit under TRAN-1 for a sum of Rs. 1,36,563/-. The allegation that the personal hearing has not been given was refuted an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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