2024 (7) TMI 411

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..... principles of natural justice - HELD THAT:- The petitioner has placed on record the reply dated 10.10.2023. Such reply appears to have been uploaded on the portal along with attachments thereto. In the impugned order, it is recorded that the petitioner did not file any objections to the DRC-01 notice or any documentary evidence. Such finding is contrary to the documents on record. Consequently, th .....

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..... ch show cause notice was replied to on 10.10.2023 by stating that transitional VAT credit was claimed by filing Form TRAN-1. The impugned order was issued thereafter on 26.12.2023. 2. Learned counsel for the petitioner referred to the reply and contended that the reply and the documents annexed thereto were not taken into consideration while issuing the impugned order. 3. Mr. C. Harsha Raj, learne .....

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