9911796707
TMI Blog2024 (8) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ntest the tax demand on merits - reversal of ITC - HELD THAT:- The petitioner has placed on record the GSTR 3B returns for September and March 2022-23. On examining these two returns, it appears prima facie that the entire Input Tax Credit availed of in September was reversed in March 2022-23. In the affidavit, the petitioner has asserted that a sum of Rs. 6,57,647/- was appropriated from his bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is a dealer carrying on business on a very small scale and that he is not conversant with the GST portal. Consequently, it is stated that he had engaged a consultant and that such consultant did not inform him about the show cause notice and other communications. Immediately after coming to know of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G.Nanmaran, learned Special Government Pleader, accepts notice for the respondent. He submits that pursuant to a scrutiny of returns, ASMT 10 notice dated 09.02.2023 was issued. He also submits that principles of natural justice were complied with by issuing show cause notice dated 17.08.2023 and a personal hearing notice dated 12.10.2023. 4. The petitioner has placed on record the GSTR 3B returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reply. For the avoidance of doubt, it is made clear that the sum of Rs. 6,57,647/-, which was appropriated from the petitioner's bank account, shall abide by the outcome of the remanded proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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