2024 (9) TMI 819

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..... in the impugned order because GST compliances were entrusted to an accountant and such accountant failed to verify the view additional notices and orders tab of the GST portal - alleged failure of the petitioner to reverse Input Tax Credit - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertained to the alleged failure of the petitioner to reverse Input Tax Cred .....

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..... ORDER An order in original dated 31.07.2023 is challenged on the ground of denial of reasonable opportunity to the petitioner. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because GST compliances were entrusted to an accountant and such accountant failed to verify the view additional notices and orders tab of the GST portal. The present writ petition .....

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..... . 4. On perusal of the impugned order, it is evident that the tax proposal pertained to the alleged failure of the petitioner to reverse Input Tax Credit to the extent of credit notes issued by suppliers. Learned counsel for the petitioner contended that Input Tax Credit was availed of net of the value of such credit notes. In these circumstances, it is just and necessary that the petitioner be pr .....

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