9911796707
TMI Blog2024 (6) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ts - reversal of Input Tax Credit to the extent of credit notes issued by the petitioner's suppliers - HELD THAT:- On examining the impugned order, it is evident that the tax proposal relates to the credit notes reflected in the auto populated GSTR 2A. Learned counsel for the petitioner submits that Input Tax Credit was not availed of for the value of such credit notes. By taking the said subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER An order in original dated 23.08.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. A show cause notice dated 27.06.2023 was issued to the petitioner calling upon the petitioner to show cause as to why Input Tax Credit should not be reversed to the extent of credit notes issued by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes. If provided an opportunity, learned counsel submits that the petitioner would be in a position to establish that only eligible Input Tax Credit was availed. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the impugned order was preceded by a notice in Form ASMT 10 dated 17.05.2023, a show cause notice dated 27.06.2023 and by offeri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded for re-consideration. The petitioner is permitted to submit a reply to the show cause notice within fifteen days 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 petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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