9911796707
TMI Blog2024 (12) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner or by registered post, instead it was uploaded in the common portal - Availment of Input tax credit in respect of alleged supplies from bill traders on the strength of bogus invoices without actual involvement of goods - HELD THAT:- Taking into account the peculiar facts of the case, wherein, the petitioner has already remitted the entire disputed taxes, this Court is of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e strength of bogus invoices without actual involvement of goods. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of selling refurbished laptops, computers, etc. by buying discarded laptops, computer and other electronic devices from IT companies through their authorized vendors and is registered under the GST Act. During the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the discrepancy between GSTR 2B and GSTR 3B. 4. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment have been served by tendering to the petitioner or by registered post, instead it was uploaded in the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, which was not objected to by the learned Special Government Pleader for the respondent. 7. In view thereof, the impugned order, dated 08.04.2024 is set aside. The impugned order shall be treated as a show cause notice and the petitioner shall filed their objections within a period of two (2) weeks from the date of receipt of a copy of this order. If any such objections are filed within the sti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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