9911796707
TMI Blog2024 (8) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... e - HELD THAT:- Perusal of the orders dated 23.12.2023 shows that same are cryptic, contrary in as much as in some there is a reference of personal hearing given and some orders record that petitioner did not avail the opportunity of personal hearing. Said orders clearly show complete non-application of mind. Accordingly, the same are quashed. The petition is disposed of directing the Proper Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the Show Cause Notice was issued to the petitioner contending that petitioner has incorrectly carried forward input tax credit amounting to Rs. 41,64,080/- as reflected at Sl. No. 6 of the Show Cause Notice and thereafter at Sl. No. 9, a similar amount was reflected as having been utilized in the same year. She submits that petitioner had earlier approached this Court by filing a wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 passed in W.P.(C) No. 15210/2023 and re-adjudicate the Show Cause Notices after taking into account the reply filed by the petitioner as also the contentions of the petitioner that there is no utilization of the input tax credit in the same year as the same has already been carried forward to the next year and that Sl. No. 9 of the Show Cause Notice is contradicted by Sl. No. 6 of the Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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