9911796707
TMI Blog2024 (10) TMI 1596X X X X Extracts X X X X X X X X Extracts X X X X ..... put Tax Credit (ITC) was claimed in respect of the purchase of the car since such purchase was not related to the petitioner's business - HELD THAT:- The record shows that the petitioner did not reply to the show cause notice or participate in proceedings culminating in the impugned order. As a consequence, the petitioner was unable to contend and establish that no ITC was availed of in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth Kiran, Govt. Adv. (T) ORDER An order dated 22.11.2023 is the subject of challenge in this writ petition. 2. The petitioner states that he purchased a BMW car on 30.12.2017. He further submits that no Input Tax Credit (ITC) was claimed in respect of the purchase of the car since such purchase was not related to the petitioner's business. By further asserting that the petitioner was not awar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchase of goods in relation to the petitioner's business. He also points out that it cannot be ascertained from the document at page no.26 of the typed set that the petitioner had not availed of ITC in respect of the purchase of the BMW car. 5. The record shows that the petitioner did not reply to the show cause notice or participate in proceedings culminating in the impugned order. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is also permitted to submit a reply to the show cause notice with in the aforesaid period. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order with in a period of two months from the date of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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