9911796707
TMI Blog2024 (1) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... reason for denial is that though the petitioner had filed GSTR-1 and GSTR-3B within the enlarged time, since certain suppliers had not filed GSTR-1 before the due date ie 30.04.2019, the entire ITC claim had been rejected under Section 16(4)of the Act. HELD THAT:- The matter is remitted back to the file of the assessing authority, 1st respondent to consider the issue afresh in the light of ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial year 2017-2018 and had claimed input tax credit for the tax period on purchase of goods, effected from registered dealers, in accordance with law, through the GSTIN online portal. The petitioner was issued notices from the GSTIN portal. The petitioner could not file a reply to the notices issued. In the absence of reply to the show cause notices issued and personal hearing, the 1st respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, as a result, the petitioner could not file reply and without hearing him the impugned order has been passed, whereby certain claim for input tax credit has been denied. 3. Learned counsel for the petitioner also placed reliance on judgment of this court in WP(C) No. 30660 of 2023 [M/s Henna Medicals Bus Stand Road vs State Tax Officer] in which relying on paragraph 8 of Diya Agencies v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing authority is therefore, directed to give an opportunity to the petitioner to give evidence in respect of his claim for input tax credit. The petitioner is directed to appear before the assessing authority within fifteen days with all evidence in his possession to prove his claim for higher claim of input tax credit. After examination of the evidence placed by the petitioner/assessee, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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