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2024 (5) TMI 1126

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..... h penalty - order passed solely on the ground that there was no response received from the petitioner - HELD THAT:- Perusal of the order shows that the same has been passed solely on the ground that there was no response received from the petitioner. Petitioner has annexed the copies of certain account statements as well as invoices to contend that the petitioner had not availed Input Tax Credit, .....

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..... ted 26.09.2023 proposing a demand of Rs. 46,41,15,492/- against the petitioner has been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as, the Act ]. 2. Learned counsel for the petitioner submits that in response to Show Cause Notice dated 26.09.2023 .....

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..... ondent. With the consent of the parties, the petition is taken up for final disposal today. 5. Perusal of the order dated 21.12.2023 shows that the same has been passed solely on the ground that there was no response received from the petitioner. Petitioner has annexed the copies of certain account statements as well as invoices to contend that the petitioner had not availed Input Tax Credit, cont .....

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