2023 (3) TMI 624

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.... For Respondent : Mr.Sai Sujan Tayi Senior Panel Counsel for Customs ORDER The petitioner has challenged the impugned notice dated 12.12.2022 issued by the respondent. Under the impugned notice on account of the alleged mismatch, the respondent has intimated the petitioner about the amount they are liable to pay towards CGST and SGST in respect of tax invoices, dated 27.01.2018, 29.01,2018....

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....dered by the respondent and in the said reply they had raised several objections in respect of the subject claim made by the respondent on account of the alleged mismatch. c) Only in exceptional cases in case of collusion between the seller and the purchaser, the respondent can proceed against the purchaser, the petitioner herein. d) the respondent has not followed the press note....

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....d view of this Court is premature. However, the adjudicating authority will have to necessarily consider the reply submitted by the petitioner in respect of the impugned notice dated 12.12.2022 on merits and in accordance with law. As seen from the impugned notice only an intimation has been made by the respondent to the petitioner about the proposal to reverse the input tax credit availed by the ....