9911796707
TMI Blog2025 (2) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Ms. Sangeeta Yadav and Mr. Rupesh Dubey, for the Respondents. P.C. 1. Mentioned out of turn. 2. The above Writ Petition is filed (i) seeking to quash and set aside the letter dated 2nd September, 2024 issued by Respondent No. 2; and (ii) to restrain the Respondents from proceeding with the Show Cause Notice dated 11th July, 2024 to the extent of Input Tax Credit voluntarily forgone by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks as an exempt supply as per the provisions of the GST Law, it reversed/ did not avail ITC qua the sale of books in terms of the GST law. It was also pointed out that the factual position in relation to reversal/ non-availment of ITC by the Petitioner pertaining to exempted supply of books sold was not considered nor noted in the Show Cause Notice. Accordingly, it was requested that the Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the Petitioner regarding the non-availment of the ITC and what would be the effect thereto. In other words, the adjudicating authority shall also, at the time of adjudicating the Show Cause Notice, also decide whether the Petitioner is entitled to ITC, if they are held liable to pay tax as alleged in the Show Cause Notice. 8. Since the time period to pass an Order on the Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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