2024 (6) TMI 343

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..... of Input Tax Credit availed by the petitioner - HELD THAT:- On perusal of the impugned order dated 22.04.2024, it is evident that the petitioner's reply and documents annexed thereto, including the certificate from the supplier, were taken into consideration. In effect, it cannot be said that there was violation of principles of natural justice. In the impugned order, reasons are set out for .....

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..... plies dated 21.12.2023 and 31.01.2024. The impugned order came to be issued in these facts and circumstances on 22.04.2024. 3. Learned counsel for the petitioner submits that the petitioner had submitted all relevant documents in relation to purchases made from M/s.Panjali Colours. By referring to Circular No.183 dated 27.12.2022, learned counsel contends that the tax payer is entitled to submit a .....

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..... 's reply and documents annexed thereto, including the certificate from the supplier, were taken into consideration. In effect, it cannot be said that there was violation of principles of natural justice. 6. In the impugned order, reasons are set out for rejecting the supplier's certificate produced by the petitioner. In this factual context, this is not an appropriate case for exercising d .....

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