2024 (9) TMI 902

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..... test the tax demand - wrongful availment of ITC in respect of purchase of a motor vehicle - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertains to wrongful availment of ITC in respect of purchase of a motor vehicle. Learned counsel for the petitioner contends that such purchase was for business purposes and ITC was not wrongly availed. The documents on record .....

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..... he petitioner, a commercial vehicle was purchased for business purposes and Input Tax Credit (ITC) was availed in respect thereof. By asserting that the petitioner was unaware of proceedings culminating in the impugned order, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the total tax demand is a sum of Rs.4,28,936/-. Upon attachment of the petitioner' .....

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..... liability of about Rs.4.28 lakhs. In these circumstances, it is just and necessary to provide an opportunity to the petitioner to contest the disputed tax demand on merits. 6. For reasons set out above, the impugned order dated 11.10.2023 is set aside and the matter is remanded for reconsideration. The petitioner is also permitted to submit a reply to the show cause notice within two weeks from th .....

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