9911796707
TMI Blog2024 (6) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the proper officer - HELD THAT:- Admittedly, in this case there appears to be a bonafide error on the part of the petitioners which aspect has not been considered by the proper officer. However, without going into such issue and taking note of the fact that the consultant engaged by the petitioners had left the job without properly informing the petitioners as regards the proceedings, a furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served with a show cause notice dated 9th March 2023 under Section 73 (1) of the said Act. Unfortunately, although, the said show cause notice was uploaded on the portal the petitioners could not access the said portal since, the consultant engaged by the petitioners did not convey such information to the petitioners. 2. According to the petitioners it was for the consultant to look into the port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C on Import of Goods table [Table 4(A)(1)]. The adjudication order mentions that the Input Tax Credit on Import of Goods in GSTR-2A exceeds that availed by the petitioners in Table 4A(1) by Rs. 2.93 crores. 4. By placing before this Court the annual returns in Form GSTR-9, it is submitted that the petitioners had duly rectified such error. Unfortunately, by reasons of the failure on the part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly informing the petitioners as regards the above proceedings, I am of the view that a further opportunity ought to be provided to the petitioners to bring on record the aforesaid fact and properly explain the aforesaid contention before the proper officer. 7. In view thereof, the order dated 29th August 2023 issued under Section 73 (9) of the said Act is set aside and the matter is remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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