9911796707
TMI Blog2025 (3) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... - failure to consider the petitioner's objections and responses to the SCN - Opportunity of hearing not provided - HELD THAT:- The petitioner filed its reply on 28.10.2023, 21.11.2023, 29.11.2023 and 18.12.2023. However, the impugned order has been passed without affording an opportunity of personal hearing to the petitioner nor even referring to the reply which amounts to gross violation of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factual errors. 3. In view thereof, the order in the writ petition will now read as under: 4. The present writ petition has been filed challenging the impugned order dated 30.12.2023 on the ground that the objection in response to the show cause notice was not even considered and thus suffers from non-application of mind to the material on record. The petitioner is a registered dealer under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Ineligible claim of ITC on personal use 15 15 to 17 Dropped 6. Copies of invoices in respect of credit notes 25 27 to 28 Dropped 7. Employment Benefit Expenses 29 31 to 32 Dropped 8. Directors Remuneration Not Applicable Not Applicable Not Applicable 9. Business Promotion Expenses 32 33 to 34 Dropped 10. Travelling Expenses Not Applicable Not Applicable Not Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.11.2023 and 18.12.2023. However, the impugned order has been passed without affording an opportunity of personal hearing to the petitioner nor even referring to the reply which amounts to gross violation of principles of natural justice. Thus the impugned order suffers from non-application of mind to the material on record. 6. I find that there is merit in the submission of the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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