2024 (6) TMI 1088

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..... as unaware of proceedings culminating in the impugned order - wrongful availment of Input Tax Credit (ITC) - HELD THAT:- It appears that the GST proposal pertains to the availment of ITC after specifying amounts in the reverse charge column in the GSTR 3B returns. It is also noticeable that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the p .....

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..... The petitioner states that it was a trader in leather goods and that its GST registration was cancelled on 14.10.2020. Consequently, it is stated that the petitioner was unaware of proceedings culminating in the impugned order. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the alleged wrongful availment of Input Tax Credit (ITC). He submits that such ta .....

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..... nt of ITC after specifying amounts in the reverse charge column in the GSTR 3B returns. It is also noticeable that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. In these circumstances, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits, albeit by puttin .....

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