9911796707
TMI Blog2024 (6) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... contest the tax demand on merits - rejection of petitioner's claim for ITC on the ground that the purchase falls within the scope of sub-section (5) of Section 17 of applicable GST enactments - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal was in relation to wrongful availment of ITC in respect of the purchase of a motor vehicle on 31.08.2018. In the affida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of purchasing and selling vegetable oil. In relation to such business, it is stated that the petitioner had purchased a goods vehicle and claimed Input Tax Credit (ITC) in respect thereof. Pursuant to show cause notice dated 18.07.2023, impugned order dated 12.09.2023 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s reply dated 21.03.2024 is subsequent to the impugned order and was not received by the respondent. 4. On perusal of the impugned order, it is evident that the tax proposal was in relation to wrongful availment of ITC in respect of the purchase of a motor vehicle on 31.08.2018. In the affidavit, the petitioner asserts that such purchase was in furtherance of business. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
