9911796707
TMI Blog2024 (4) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded for re-consideration. The first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of a copy of this order. Petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.G.Natarajan For the Respondents : Mr.C.Harsha Raj, AGP (T) ORDER An order in original dated 01.03.2024 is challenged insofar as it pertains to three issues. The petitioner is engaged in the manufacture and supply of tubes and pipes of iron and steel. Pursuant to show cause notice dated 30.06.2023, the petitioner replied on 08.09.2023. The order impugned herein was issued thereafter on 01.03.2024. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepts notice for the respondents. With regard to the issue pertaining to freight, learned counsel submitted that the tax demand was confirmed upon appraisal of the evidence presented by the petitioner. By pointing out that the petitioner was provided sufficient opportunity to place all material evidence on record, learned Additional Government Pleader contends that such evidence should not be re-appraised in course of proceedings under Article 226 especially when the petitioner has a statutory remedy in respect thereof. As regards the disallowance of Input Tax Credit on the basis that the items indicated in the tables do not qualify for Input Tax Credit, he contended that the fact that the petitioner was not eligible for Input Tax Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax payer did not file any documents and evidence with regard to payment of GST on the collected freight charges. This conclusion is not justified in light of the evidence placed on record by the petitioner. At the same time, it should be noticed that the petitioner did not place on record all the invoices for purposes of establishing that GST was paid on the total taxable supply after including freight charges. The last issue that falls for consideration relates to the denial of Input Tax Credit with regard to certain inputs described in the tables at pages 50 to 56 of the typed set. In relation thereto, the following finding was recorded: I have carefully perused the reply sample invoice filed by the tax payer for availed ineligible ITC U/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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