2024 (9) TMI 801

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..... Input Tax Credit (ITC) - HELD THAT:- On perusal of the impugned order, it is evident that the said order pertains to alleged wrongful availment of Input Tax Credit (ITC). The documents on record include the show cause notice dated 22.06.2023. From the impugned order, it appears that a personal hearing notice was issued on 17.07.2023. The impugned order further discloses that the tax demand was con .....

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..... nd of breach of principles of natural justice. 2. The petitioner is a registered person under applicable GST enactments. The petitioner asserts that the show cause notice and impugned order were uploaded on the View Additional Notices and Orders tab on the GST portal. It is further stated that the petitioner was unaware of proceedings because the notice and orders were not communicated to the peti .....

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..... s to alleged wrongful availment of Input Tax Credit (ITC). The documents on record include the show cause notice dated 22.06.2023. From the impugned order, it appears that a personal hearing notice was issued on 17.07.2023. The impugned order further discloses that the tax demand was confirmed because the petitioner failed to respond to the show cause notice or participate in the personal hearing. .....

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