9911796707
TMI Blog2024 (9) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... without providing a proper opportunity for a personal hearing - Availment of excess ITC on the inputs on which tax is payable under RCM - non-reversal of the ITC availed on credit notes reversed by them - HELD THAT:- Considering the fact that though the petitioner sought for an adjournment for personal hearing to establish their case, the impugned order came to be passed without providing an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government Pleader (T) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for records relating to impugned order bearing GSTIN.33AACCA4371K1ZR/2017-2018, dated 26.12.2023 passed by the First Respondent and quash the same. 2. The learned counsel for the petitioner submits that on scrutiny of the returns filed by the petitioner, the Department has issued a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the order was passed on 26.12.2023 confirming the demand as proposed in the show cause notice. The petitioner has duly sought an adjournment for the personal hearing fixed and the adjournment was also granted. However, without informing the petitioner and given them another opportunity for personal hearing, the order was passed by the first respondent wherein huge demand of tax of Rs. 1,95,89,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials on record. 5. Considering the fact that though the petitioner sought for an adjournment for personal hearing to establish their case, the impugned order came to be passed without providing an opportunity to the petitioner, which is clear violation of principles of natural justice, the impugned order bearing GSTIN.33AACCA4371K1ZR/2017-2018, dated 26.12.2023 passed by the first respondent is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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