9911796707
TMI Blog2025 (1) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice - opportunity of hearing not provided - availing ineligible Input tax credit under GSTR TRAN-I - petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal - HELD THAT:- The impugned order dated 22.12.2023 is set aside and the petitioner shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent writ petition is filed challenging the impugned order dated 22.12.2023, passed by the respondent in GSTIN:33AACPP7187P1Z0/2017-18 on the premise that the same is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of retailing of Industrial Hardware and is registered under the GST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the alleged discrepancies. 4. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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