2024 (7) TMI 234

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..... HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal arose out of a scrutiny of the GSTR-2A and upon noticing issuance of credit notes by Proficient Technologies. The petitioner has placed on record the GSTR-3B returns for the relevant month to establish that the petitioner did not avail of ITC in respect of purchases from Proficient Technologies. In these circumstanc .....

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..... ding to the petitioner, one of the suppliers, Proficient Technologies, issued invoices in November 2018 and thereafter cancelled the same by issuing credit notes in respect thereto. By further asserting that the petitioner did not avail of Input Tax Credit ( ITC) in respect of those invoices, the present writ petition was filed. 3. Learned counsel for the petitioner refers to the petitioner's .....

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..... rusal of the impugned order, it is evident that the tax proposal arose out of a scrutiny of the GSTR-2A and upon noticing issuance of credit notes by Proficient Technologies. The petitioner has placed on record the GSTR-3B returns for the relevant month to establish that the petitioner did not avail of ITC in respect of purchases from Proficient Technologies. In these circumstances, reconsideratio .....

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