9911796707
TMI Blog2024 (6) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... rest for belated filing of returns - excess availment of ITC. Payment of interest for belated filing of returns - this issue was responded to by stating that the interest liability was discharged. The petitioner annexed evidence of discharge to the reply - HELD THAT:- A finding was recorded that the interest amount does not tally. On examining the petitioner's reply in comparison with the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mrs.K.Vasanthamala, Govt. Adv. (T) COMMON ORDER By these writ petitions, the order in original dated 30.12.2023 and the consequential recovery notice dated 13.05.2024 are challenged. Upon receipt of show cause notice dated 11.01.2023, the petitioner replied on 08.02.2023. In such reply, the petitioner stated that the interest liability for financial year 2017-2018 was discharged by paying a sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded in the order that the tax payer did not reply on this point after receipt of the show cause notice. 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondents. She submits that principles of natural justice were complied with by issuing show cause notice dated 23.03.2023. She also submits that the matter would be reconsidered if remanded. 4. On perusal of the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n comparison with the amounts indicated as payable towards interest, it appears that the amounts tally. As regards the ITC claim, the petitioner's reply has been completely disregarded and a finding recorded that the tax payer did not reply on this point. In these circumstances, the impugned order and recovery notice warrant interference. 6. For reasons set out above, the impugned order in ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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