9911796707
TMI Blog2024 (8) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order - discrepancies in respect of the claim of ITC in GSTR-3B and GSTR-2A returns - petitioner had not furnished the required self-declarations of the suppliers - HELD THAT:- Having regard to the grievance expressed by the petitioner, this court is inclined to grant an opportunity to the petitioner to substantiate their claim, for which, the learned counsel appearing for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice alleging certain discrepancies in respect of the claim of ITC in GSTR-3B and GSTR-2A returns. Though the petitioner duly filed its reply to the said show cause notice, enclosing various self-declarations issued by the suppliers, the respondent passed the impugned order in a haste manner, without providing an opportunity to the petitioner to submit the balance self-declarations. Statin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd interest. According to the learned counsel, the fundamental principles of natural justice require that a party must be given an adequate chance to be heard before any adverse decision is taken against them and hence, the order passed by the respondent is illegal and in violation of the principles of natural justice. It is also submitted that the entire tax amount has already been adjusted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al justice. It is also submitted that the petitioner is now in possession of the self-declarations issued by its suppliers and therefore, if an opportunity is given to the petitioner, they will be able to furnish the required documents in support of their claim. 7. Considering the facts and circumstances of the case and also having regard to the grievance expressed by the petitioner, this court is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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