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TMI Blog2024 (4) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of SCN - Reversal of ITC - HELD THAT:- The impugned order was issued without hearing the petitioner and without considering the contentions advanced before this Court by learned counsel for the petitioner. Solely with a view to provide another opportunity to the petitioner to canvass these contentions before the original authority, the order impugned herein calls for interference. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m GST TRAN-1 dated 24.08.2017 under Section 140 of the Central Goods and Services Tax Act, 2017 (the CGST Act). By issuing show cause notice dated 23.03.2021, the petitioner was called upon to show cause as to why the Input Tax Credit availed of by the petitioner should not be reversed. The petitioner replied thereto on 19.04.2021. The impugned order was issued thereafter on 22.12.2023. 2. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attend the personal hearing and instead called upon the respondent to submit a claim in view of the pending liquidation proceedings. He also referred to the relevant letter dated 18.12.2023 in this regard. 4. Upon considering the above submissions, it is clear that the impugned order was issued without hearing the petitioner and without considering the contentions advanced before this Court by le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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