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TMI Blog2025 (3) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Goods and Services Tax Act/Kerala Goods and Services Tax Act, 2017 - availment of excess input tax availed by the petitioner - opportunity of hearing was granted or not - violation of principles of natural justice - HELD THAT:- On a perusal of the impugned order Exhibit-P7, it is evident that petitioner was given opportunities to respond in the form of a show cause notice followed by three rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents. Therefore, this Court is of the view that this is not a fit case to invoke the remedy under Article 226 of the Constitution of India.
This petition is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... pparently accepted by the authority. Petitioner challenges the impugned order of determination of tax, contending that they were not granted an opportunity of hearing and also that the excess input tax availment arose out of a clerical mistake, and if properly appreciated, no liability would arise. Petitioner asserts that the clerical mistake committed by its staff has resulted in the huge liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Failure to avail the opportunity granted is different from failure to grant an opportunity of hearing. In the instant case, petitioner cannot agitate that he was not granted an opportunity of hearing. If the opportunity was not availed by the petitioner, it is due to its own default. The blame cannot be put upon the respondents. Therefore, this Court is of the view that this is not a fit case to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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