9911796707
TMI Blog2024 (8) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... d airlines travel - HELD THAT:- This Court is inundated with writ petitions challenging such unreasoned orders, which have been issued on the last few days of the extended period of limitation for passing such orders - It is apparent that such orders are not informed by reason and fail to consider the responses submitted by the tax payers. It appears that these orders have been passed only to some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 (hereafter DGST Act) in respect of Financial Year 2018-19. The impugned order was passed pursuant to a Show Cause Notice dated 13.12.2023 (hereafter the SCN), whereby the petitioner was called upon to show cause as to why the proposed demand should not be raised on account of inadmissible input tax credit (hereafter ITC) in respect of motor vehicle services and airlines travel. 3. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a demand prior to the expiry of the limitation period and perhaps being fully conscious that said orders would not sustain. 7. The entire purpose appears to be, to bypass the statutory period of limitation. Prima facie, this would be a fraud on the statute and ought not to be countenanced. 8. Issue notice. Learned counsel appearing on behalf of the respondents accept notice. 9. Mr. Aggarwal, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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