9911796707
TMI Blog2024 (10) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice - HELD THAT:- On examining the impugned order, it is evident that the respondent proceeded on the basis that the petitioner had reversed the ITC in the GSTR-9 return and that the GSTR-9 return was unavailable. On perusing the reply of the petitioner, there is no assertion therein that the ITC was reversed in the GSTR-9 return. Thus, there appears to be a disconnect between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is a registered person under applicable GST enactments. The petitioner received a show cause notice dated 30.09.2023 calling upon the petitioner to show cause as to why liability should not be imposed for wrong availment of Input Tax Credit (ITC). The petitioner replied to such show cause notice on 26.10.2023 by asserting that the petitioner did not import goods. It was further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot enclose necessary documents to discharge the burden of establishing that she was entitled to the ITC availed of. 4. On examining the impugned order, it is evident that the respondent proceeded on the basis that the petitioner had reversed the ITC in the GSTR-9 return and that the GSTR-9 return was unavailable. 5. On perusing the reply of the petitioner, there is no assertion therein that the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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