9911796707
TMI Blog2024 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the CGST Act - violation of principles of natural justice - HELD THAT:- Considering the detailed discussion on the petitioner's supplies that if the petitioner had taken input tax credit may not support with cogent and technical evidence and he failed to discharge the burden under Section 155 of the CGST Act and considering the provision under Section 16(2)(C) of the CGST Act, input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N, GOVERNMENT PLEADER JUDGMENT The present writ petition has been filed impugning the order dated 16.11.2023 passed by the 1st respondent - Assistant Commissioner, KGST Department (Taxpayer Service Circle), Kollam East under Section 73(9) read with Rule 142(5 6) of the CGST/SGST of the rules made thereunder. 2. The petitioner is the registered dealer under the provisions of CGST/SGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing was granted to him on 25.07.2022. The petitioner did not appear on 25.07.2022 and another opportunity of hearing was granted on 25.04.2023, however, the petitioner did not respond to the notice. Another reminder was issued giving him an opportunity of personal hearing on 13.07.2023. The petitioner filed a reply to the show cause notice and produced some supporting documents. The reply was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been levied and the total amount assessed is Rs.5,22,174/- along with interest at the rate of 18% per annum. 4. Considering the detailed discussion on the petitioner's supplies that if the petitioner had taken input tax credit may not support with cogent and technical evidence and he failed to discharge the burden under Section 155 of the CGST Act and considering the provision under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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