9911796707
TMI Blog2024 (6) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... ot taken into consideration - reasonable opportunity was not provided - Reversal of ITC - HELD THAT:- On perusal of the impugned order, it is evident that the respondent did not take into consideration the payment made by the petitioner under payment receipt dated 06.05.2023. Consequently, the impugned order requires reconsideration. The impugned order dated 19.07.2023 is set aside and the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Input Tax Credit (ITC) to the extent of Rs. 66,920/- each towards CGST and SGST. Thereafter, a show cause notice dated 22.05.2023 was issued to the petitioner. The petitioner did not reply thereto. The impugned order was issued in these facts and circumstances. 3. Learned counsel for the petitioner referred to the reply to the notice in Form ASMT 10 and to the payment receipt in respect of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is permitted to submit a reply to the show cause notice dated 22.05.2023 within a period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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