9911796707
TMI Blog2024 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on merits - entitlement to transitional Input Tax Credit - HELD THAT:- On examining the petitioner's reply, it appears that the petitioner enclosed TRAN-1. However, while asserting that the petitioner has relevant VAT and CST invoices, no other documents were enclosed. To that extent, the petitioner cannot be absolved of responsibility for the confirmation of the tax proposal. However, both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER An order in original dated 29.12.2023 is challenged on the ground that a reasonable opportunity was not provided to the petitioner to contest the tax demand on merits. The petitioner asserts that he is entitled to transitional Input Tax Credit. Consequently, he filed TRAN-1. Upon receipt of show cause notice dated 29.09.2023 calling upon the petitioner to show cause as to why transitional I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reminder notice dated 26.12.2023 after receiving reply dated 05.10.2023. He also points out that the tax proposal was confirmed because the petitioner failed to comply with the requirements of sub-section (5) of Section 140 of applicable GST enactments by providing necessary documents. 4. On examining the petitioner's reply, it appears that the petitioner enclosed TRAN-1. However, while asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permitted to submit an additional reply by enclosing all relevant documents. Upon receipt thereof and on being satisfied that 15% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's additional re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
