9911796707
TMI Blog2024 (7) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... tice - HELD THAT:- It is unclear as to the reason for issuing such show cause notice with regard to the allegedly ineligible ITC of about Rs.14,05,211/-. The impugned order confirms the tax demand primarily because the petitioner did not submit documents or appear for a personal hearing. In effect, it appears that the petitioner's reply dated 07.11.2023 was not taken into account probably beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of buildings. Upon receipt of show cause notice dated 25.09.2023, the petitioner requested for additional time to reply. Thereafter, by reply dated 07.11.2023, the petitioner stated that the notice does not indicate why the petitioner was not entitled to transitional credit of Rs.14,05,211/-. The petitioner further stated that the TRAN 1 data was previously verified by the Superintendent of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of in accordance with law. He further submits that the tax demand was confirmed upon verification of the TRAN 1 return of the petitioner. 5. On examining the show cause notice, as contended by learned counsel for the petitioner, it is unclear as to the reason for issuing such show cause notice with regard to the allegedly ineligible ITC of about Rs.14,05,211/-. The impugned order confirms the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. Such supplement shall be issued within a maximum period of two weeks from the date of receipt of a copy of this order. (ii) Upon receipt thereof, the petitioner shall reply within a further period of two weeks. (iii) 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 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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