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TMI Blog2023 (10) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... AJ BHATIA, J. 1. Heard learned Counsel for the petitioner as well as the learned Standing Counsel and perused the record, which was produced by the learned Standing Counsel in pursuance to the order dated 10.10.2023. 2. The present petition has been filed challenging the order dated 24.06.2022 (Annexure-7) passed against the petitioner under Section 73 of the GST Act, 2017 as well as the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsactions were through the banking channels. Despite the said objection and without there being any consideration on these aspects, the order dated 24.06.2022 came to be passed against the petitioner under Section 73 of the Act assessing the ITC to be paid by the petitioner. The said ITC was directed to be paid along with penalty. The total amount assessed was Rs. 26,95,757.40. The petitioner pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling the present writ petition. 7. On perusal of the records, it is clearly revealed that along with the memo of appeal, the petitioner had filed the documents to demonstrate that the transactions based upon which the ITC was claimed, were through the banking channels and the documents were duly uploaded on the GST portal. None of the said aspect has been considered in the appellate order, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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