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TMI Blog2024 (7) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of latches as the issue has attained finality - HELD THAT:- This Court is inclined to grant partial relief to the petitioner by quashing the impugned order and remits the case back to the respondent to pass a fresh order on merits and in accordance with law as the petitioner may have a case on merits. Under these circumstances, the petitioner is directed to deposit 10% of the disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2023 bearing reference in GSTIN:33ADQPA9958G1Z7 for the assessment year 2017-18. 3. The impugned order that precedes the show cause notice in ASMT 10 dated 17.08.2023 and the notice in GST DRC 01 dated 19.09.2023 and personal hearing notices dated 21.11.2023, 24.11.2023 and 27.11.2023. 4. The petitioner, has neither replied to any of the notices issued to the petitioner nor participated in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Department has wrongly assumed that the petitioner had purchased huge quantity of raw materials from the suppliers, based on the information in GSTR 2A, which is an auto populated record, whereas the Input Tax Credit that has been claimed by the petitioner is confined to Rs. 6,88,304/- 7. The submission of the learned counsel for the petitioner is that the petitioner has not purchased huge qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The impugned order, which stands quashed, shall be treated as addendum to the show cause notice. It is expected that the final order will be passed within three months thereafter. Needless to state, before passing the order, the petitioner shall be heard. This Writ Petition is disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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