2024 (4) TMI 524

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..... For the Respondent : Mr.Ramesh Kutty ORDER An order in original dated 22.12.2023 is the subject of challenge in this writ petition. The petitioner is a company under liquidation under the Insolvency and Bankruptcy Code, 2016. The said entity had transitioned input tax credit from the erstwhile regime to the GST regime by filing Form GST TRAN-1 dated 24.08.2017 under Section 140 of the Central .....

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..... Bench of this Court dated 09.08.2023 in W.P.Nos.17727 and 17728 of 2022. 3. Mr.Ramesh Kutty, learned senior standing counsel, accepts notice on behalf of the respondent. By referring to the impugned order, learned senior standing counsel points out that a personal hearing was fixed on 20.12.2023 and that the petitioner herein did not attend the personal hearing and instead called upon the respond .....

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