2024 (4) TMI 148

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..... input tax credit - HELD THAT:- The appellant uploaded Ext.P3 reply in Form GST DRC-06 along with necessary attachments through the registered web portal of GST Department. The appellant specifically requested for an opportunity of personal hearing. However, it appears that the 1 st respondent issued Ext.P5 order finalising the demand without referring to Ext.P3 reply or granting the appellant an .....

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..... Ext.P5 order passed by the 1st respondent, State Tax Officer. The learned Single Judge dismissed the writ petition relegating the appellant to alternative appellate remedy. It is challenging the said judgment; the appellant is before us. 2. We have heard Sri. Harisankar V. Menon, the learned counsel for the appellant, Sri. P.R. Sreejith, the learned standing counsel for respondents 1 and 2 and Sr .....

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..... appears that the 1st respondent issued Ext.P5 order finalising the demand without referring to Ext.P3 reply or granting the appellant an opportunity for personal hearing. Thus, the impugned order clearly violates the principles of natural justice. Hence, we are of the view that Ext.P5 cannot be sustained and it is liable to be set aside. Accordingly, we allow the appeal setting aside the impugne .....

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