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TMI Blog2023 (8) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner before issuance of SCN - Availment and utilization of Input Tax Credit during subsequent period - HELD THAT:- Considering the fact the impugned order has been passed without giving the petitioner an opportunity of hearing although the petitioner filed reply within the stipulated time, the impugned order is set aside and the case is remitted back to the respondent. However, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Government Advocate for the respondent. 3. The petitioner appears to be a textiles unit engaged in the manufacture of knitted fabrics and lungies. The case of the petitioner is that the petitioner purchased a motor vehicle but had not taken/availed Input Tax Credit on the tax paid thereon on the motor vehicle. However, the respondent had issued a notice in GST DRC-01 on 21.04.2023. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The amount involved is as follows:- Financial year Act Tax (Amount in Rs. ) Interest upto 28.06.2023 (Amount in Rs. ) Penalty (Amount in Rs. ) 2021-2022 IGST 0 0 0 CGST 97555 22371 97555 SGST 97555 22371 97555 Total 195110 44742 195110 8. Considering the fact the impugned order has been passed without giving the petitioner an opportunity of hearing although the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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