9911796707
TMI Blog2024 (1) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 86-A of the TNGST / CGST Rules, 2017 - reasonable opportunity was not provided to the petitioner to submit relevant documents and to explain the facts and circumstances - violation of principles of natural justice - HELD THAT:- As a consequence of the impugned order, the petitioner has been directed to reverse ITC of a substantial value. Such action has been taken pursuant to a show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Mr.C.Harsha Raj, AGP ORDER This writ petition is directed against the order dated 30.10.2023 in respect of the assessment year 2019 - 2020. The petitioner states that it is a registered person under the current GST regime. The respondent initially issued a notice dated 14.02.2023 proposing to block the petitioner's Input Tax Credit (ITC) under Rule 86-A of the TNGST / CGST Rules, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Government Pleader, accepts notice on behalf of the respondent. He submits that the show cause notice dated 09.10.2023 was despatched to the petitioner by registered post with acknowledgment due. Therefore, he submits that the petitioner was provided a reasonable opportunity and that no case is made out for interference. 3. As a consequence of the impugned order, the petitioner has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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