9911796707
TMI Blog2025 (1) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Inserting clause (e) in the provision reproduced in the SCN and impugned order are typographical errors. The two provisos are clearly there. However, satisfaction needed that there was finding, of petitioner having had claimed and availed the ITC. Revenue to issue instructions. List on 21st January, 2025. Impugned order will remain stayed till next date of hearing. - THE HON'BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. 18% of ₹2,05,70,686/- (sundry creditors) needs to be reversed with interest. He submits, the errors are apparent. The show cause notice (SCN) culminated in also impugned order dated 12th December, 2023. Impugned order be set aside and quashed for his client to have further opportunity of hearing in the restored adjudication. 2. The SCN does say ITC amounting to ₹37,02,723/- needs t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377;6,63,795/-. 4. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue. He submits, no interference is warranted with impugned order. Sundry creditor amount of ₹2,05,70,686/- was not reversed within 180 days, which is why 18% of it was noticed to be demand of tax with interest thereon. Accordingly there was adjudication. Furthermore, the order is appealable. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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