2024 (1) TMI 1102

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..... T Act - Wrong availment of Input Tax Credit (ITC) - violation of principles of natural justice - HELD THAT:- When the appeals were taken up for consideration, after making some arguments, the learned counsel for the appellant ultimately, submitted that it would suffice, if the appellant is granted liberty to file statutory appeals before the appellate authority within a period of four weeks from .....

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..... e Tamil Nadu Goods and Services Tax Act, 2017. In respect of the Assessment Years 2020-21 and 2021-22, the respondent authorities initiated proceedings under section 74 of the Act, against the appellant for wrong availment of Input Tax Credit (ITC). Consequently, they passed orders on 28.01.2023 holding that the appellant has availed/ utilized/ claimed ineligible ITC in respect of inward supplies .....

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..... , by granting liberty to the appellant to file statutory appeals under section 107 of the CGST/SGST Act, 2017, before the Appellate Commissioner, within a period of 15 days. Challenging the order so passed by the learned Judge, the appellant is before this court with the present appeals. 3. When the appeals were taken up for consideration, after making some arguments, the learned counsel for th .....

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