9911796707
TMI Blog2024 (6) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... . The 2nd reminder notice was issued to the petitioner in accordance with State Circular No. 07/2023 dated 12.01.2023. However, no reply was given to the 2nd reminder notice as well. The petitioner was also given an opportunity to submit his reply/objections/proof at the time of personal hearing which was scheduled on 20.06.2023. The authorised person of the petitioner appeared for personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Mr. Tomson T. Emmanuel, Advocate For the Respondent : Smt. Jasmin M.M.- GP JUDGMENT The present writ petition has been filed by the petitioner, who is a registered dealer under the provision of CGST / SGST Act, 2017 and rules made there under, challenging Ext.P5 assessment order, whereby the petitioner s claim for input tax credit for an amount of Rs.8,18,160/- and same amount as SGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.10.2020, no reply was filed by the petitioner. Therefore, the case was recommended for further proceedings under Section 73 of the CGST/SGST Act, 2017 and a show cause notice under Section 73(1) of the CGST/SGST Act, 2017 was issued to the petitioner along with the annexure detailing the violations noticed during the scrutiny. Summary in FORM DRC-01 was issued electronically to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices were issued to the petitioner on 29.07.2023 and 210.10.2023, however, no reply was filed by the petitioner herein. 4. The aforesaid facts would show the conduct of the petitioner. There had been ample opportunities given to the petitioner to prove his claim by submitting documentary evidence regarding their claim for ITC claimed in their return. The petitioner had never come forward to su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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