9911796707
TMI Blog2024 (7) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... e auto populated Input Tax Credit in GSTR-2A - HELD THAT:- Considering the fact that there is no scope for auto population of the Input Tax Credit on IGST, the Court is inclined to come to rescue the petitioner by quashing the impugned order and remitting the case back to the respondent to pass fresh orders. The impugned order, which stands quashed, shall be treated as addendum to the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d concern, there is no possibility for the form GSTR-2A, being generated on the tax paid by the petitioner under IGST. 5. It is submitted that the petitioner had, however, failed to respond to the notice in ASMT 10, dated 12.06.2023 and the show cause notice in GST DRC-01 dated 10.08.2023. 6. It is submitted that the petitioner also failed to respond to the personal hearing notice, dated 15.12.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner shall filed reply to the show cause notice that preceded the impugned order within a period of 30 days from the date of receipt of a copy of this order. The respondent shall pass a fresh orders on merit and in accordance with law as expeditiously as possible preferably within a period of three months thereafter. Needless to state, before passing the order, the petitioner shall be heard. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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