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TMI Blog2024 (10) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... r. S. Ramanan For the Respondent : Mr. G. Nanmaran Special Government Pleader (T) ORDER With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order dated 23.04.2024 passed by the respondent and the consequential rejection orders dated 10.05.2024 and 27.08.2024 respectively passed by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the respondent rejected the Applications by virtue of the impugned orders dated 10.05.2024 and 27.08.2024 respectively. Hence, the petitioner is constrained to approach this Court seeking for appropriate relief. 3.1 Therefore, the learned counsel would submit that the impugned orders suffers from violation of principles of natural justice as the petitioner has not been heard before passing such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent issued a notice in DRC-01 dated 27.12.2023 on the ground that the petitioner has availed excess ITC. Unfortunately, the petitioner could not file reply immediately to such notice, owing to the fact that the petitioner's Authorized Person, who is taking care of the statutory compliance was not well. However, the excess ITC availed by the petitioner was already rectified/reversed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciples of natural justice, as the petitioner has not been heard before passing such orders. Hence, this Court is inclined to set aside the same. 6.1 Accordingly, this Court passes the following orders/directions:- i) The impugned orders dated 23.04.2024 as well as the Rejection Orders dated 10.05.2024 and 27.08.2024 respectively are set aside. ii) Consequently, the matters are remanded to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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