9911796707
TMI Blog2024 (9) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to the impugned SCN on 30.10.2023 claiming that at the material time the suppliers from whom the petitioner had availed the supplies were registered under the CGST Act and the SGST Act. The petitioner also stated that it had paid the amount of invoice raised by the said suppliers, which included the Goods and Services Tax (GST) and, therefore, the petitioner was entitled to avail the ITC as cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the State Goods and Services Tax Act, 2017 (hereafter the SGST Act). The impugned order was passed pursuant to the Show Cause Notice dated 22.09.2023 (hereafter the impugned SCN) alleging that the petitioner had wrongfully availed Input Tax Credit (hereafter the ITC). 2. The said allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the impugned order be set aside and the matter be remanded to the adjudicating authority to decide afresh. 6. In view of the above, the impugned order is set aside. The petitioner is granted one more opportunity to file all documents and material in support of his contention that it is entitled to avail ITC within two weeks from date. The adjudicating authority shall pass the apposite order afre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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