Reversal of Input Tax Credit (ITC) - Availing ineligible input...

Reversal of Input Tax Credit (ITC) - Availing ineligible input tax credit (ITC) - Necessary particulars as demanded were supplied or not - The determination/crystallisation of the amount to be reversed on a comparison of the ITC ought to have been put to the petitioner in the show cause notice itself prior to passing of the impugned order, such that the petitioner had been afforded sufficient opportunity to respond the same and, or provide details in support of the claim of ITC - Demand confirmed on the basis of general notices issued cannot sustained - HC