9911796707
TMI Blog2024 (10) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... rm GST DRC-01 dated 30.09.2023 raised on the petitioner in the GST common portal, and the petitioner was unaware of the same - Wrongful availment of Input Tax Credit (ITC) for the financial year 2017-2018 - HELD THAT:- The impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was unaware of the issuance of the show cause notice through the GST P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition has been filed by the petitioner challenging the impugned order dated 20.12.2023 passed by the respondent for the financial year 2017-2018. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. Alleging that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the case by way of filing a suitable reply and participate in the proceedings. 6. Heard the learned counsel for the petitioner as well as the learned Additional Government Pleader (Taxes) for the respondent and perused the materials available on record. 7. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder impugned herein is set aside and the matter is remanded to the respondent for fresh consideration. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of receipt of a copy of this order. (iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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