9911796707
TMI Blog2024 (10) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - - - GST - Violation of principles of natural justice - Input Tax Credit has been disallowed without considering the petitioner's objection - invocation of Section 161 of the GST Act to enable them to rectify the error apparent on the record - HELD THAT:- This Court is of the view that there is merit in the submission of the learned counsel for the petitioner that the impugned order is a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner's claim of Input Tax Credit has been disallowed without considering the petitioner's objection, thereby suffers from violation of principles of natural justice. 2. The petitioner is a proprietary concern carrying on business under the name and style of ''Annai Abirami Electricals'' and dealer in wholesale of electrical goods and he is registered under the GST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the Input Tax Credit has been inadvertently entered in 4(A)(3) instead of 4(A)(5). It is submitted that column 4(A)(3) is related to reverse charges and during the relevant period the petitioner had no liability on reverse charge. It was thus requested by the petitioner that he may be allowed to avail the Input Tax Credit which ought not to rejected only in view of inadvertent clerical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merit in the submission of the learned counsel for the petitioner that the impugned order is a non speaking order. The impugned order is passed without assigning any reason for the rejection of the reply filed by the petitioner, resulting in violation of principles of natural justice. 6. At this juncture, the learned Additional Government Pleader would submit that the impugned order may be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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