9911796707
TMI Blog2024 (9) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to SCN and provide FIRC details - Violation of principles of natural justice - HELD THAT:- It is undisputed that the petitioner made an export of services and paid integrated taxes, subsequently claiming a refund on 13.04.2023 within the timeframe specified in Section 54 of the Act. In response, the first respondent issued a show cause notice dated 18.05.2023, stating that the FIRC details uplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiously as possible - Petition disposed off by way of remand. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.G.Shiva Kumar For the Respondents : Ms.Amirta Poonkodi Dinakaran Government Advocate (Taxes) ORDER Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) appearing for the respondents. 2. This writ petition has been filed to quash the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21.07.2023, the first respondent passed an impugned order (FORM GST RFD-06), rejecting the petitioner's refund claim stating that the petitioner did not respond to show-cause notice dated 18.05.2023 and provide FIRC details. The learned counsel would further contend that the impugned order was passed in violation of natural justice, as it did not take into account the petitioner's repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice without addressing the petitioner's response submitted on 19.05.2023. This notice merely mentioned that wrong ITC claim along with Remarks: The Input Tax Credit which has been accumulated from the year 2019 and relating to Capital expenditure has been utilized for payment towards the invoice raised for the month of June 2022 . Consequently, the first respondent passed the impugned order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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