Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Show cause notice lacked necessary details for denying...
Transitional credit denial notice lacked details. Reply disregarded for manual submission. Order treated as show cause. Dept to issue reasons, allow rebuttal.
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Show cause notice lacked necessary details for denying transitional credit of Rs.14,05,211/-. Petitioner's reply not considered as it was submitted manually, not uploaded on portal, violating principles of natural justice. Impugned order treated as show cause notice. Respondent directed to issue supplementary reasons for denying transitional credit within two weeks, providing petitioner opportunity to contest tax demand. Petition disposed of.
Show cause notice lacked necessary details for denying transitional credit of Rs.14,05,211/-. Petitioner's reply not considered as it was submitted manually, not uploaded on portal, violating principles of natural justice. Impugned order treated as show cause notice. Respondent directed to issue supplementary reasons for denying transitional credit within two weeks, providing petitioner opportunity to contest tax demand. Petition disposed of.
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