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TMI Blog2024 (9) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... of Input Tax Credit (ITC) on the purchase of four motor cars from M/s Ramani Cars Private Limited, which was ineligible under Section 17(5) of the CGST/TNGST Act, 2017 - petitioner was unaware of these notices due to the introduction of a new View Additional Notices and Orders feature on the GST portal, which was not adequately communicated - violation of principles of natural justice - HELD THAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and hence, an opportunity be provided to them to substantiate their claim. Considering the facts and circumstances of the case, this court in order to provide an opportunity to the petitioner, is inclined to set aside the order passed by the first respondent. Accordingly, the order dated 20.02.2024 is set aside and the matter is remanded to the first respondent for fresh consideration - Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Limited, which was ineligible under Section 17(5) of the CGST/TNGST Act, 2017. Upon realizing the mistake crept-in, the petitioner promptly reversed the ITC amounting to Rs. 1,78,252.23 (CGST), Rs. 1,78,252.23 (TNGST), and Rs. 2,10,084.81 (Cess) in the GSTR-3B return for March 2023. While so, the first respondent issued a scrutiny notice in February 2023, followed by a pre-show cause notice in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the order impugned herein. 5. Heard both sides and perused the records. 6. The facts remain that the petitioner had purchased four motor cars for the usage of passenger service. In the course of filing their returns, they mistakenly claimed Input Tax Credit (ITC) on these purchases, which was not permissible under the relevant provision of law, as the vehicles were intended for personal use r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside and the matter is remanded to the first respondent for fresh consideration. The petitioner shall file their reply/objection to the show cause notice, along with the required documents, if any, within a period of two weeks from the date of receipt of a copy of this order. On filing of such reply/objection by the petitioner, the respondent shall consider the same after issuing a 14 days cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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