9911796707
TMI Blog2024 (8) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... est the tax demand on merits - wrongful availment of Input Tax Credit (ITC) - HELD THAT:- On examining the impugned order, it appears that the tax proposal was confirmed largely on the ground that there was no proof of actual movement of goods. By taking into account the nature of documents submitted by the petitioner, which include the bank statement showing payments made to the supplier, the GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax demand on merits. 2. In respect of the tax period 2017-2018, the petitioner received a show cause notice dated 06.06.2022 alleging that the petitioner had wrongly availed of Input Tax Credit (ITC). Such show cause notice was replied to on 03.04.2023 by contending that the transaction was genuine. In support of such statement, the petitioner annexed the original tax invoices, bank statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rashanth Kiran, learned Government Advocate, accepts notice for the 1st respondent. By drawing reference to the impugned order, learned counsel points out that three reminders for personal hearing were issued to the petitioner. He also submits that all the three dates of personal hearing were subsequent to the petitioner's reply dated 03.04.2023. As regards the petitioner's reply, he submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s just and appropriate that the petitioner be provided an opportunity to produce relevant documents to prove actual movement of goods. As a condition for remand, however, it is also necessary to put the petitioner on terms. 7. In the facts and circumstances outlined above, the impugned order dated 30.08.2023 is set aside and the matter is remanded for reconsideration on condition that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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