2023 (7) TMI 145

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....declining to grant interim order in the writ petition. It is true that the prayers sought for in the writ petition are to quash the order passed by the original authority dated 14.09.2021 rejecting the claim for refund of the un-utilised input tax credit and also the order passed by the appellate authority affirming such order. However, at the request of the learned counsel of the either side, the writ petition is considered and taken up for disposal since the dispute lies in a narrow campus. 2. It is submitted that the principal place of business and additional place of business of the appellant were inspected by the authorities of the respective Department and the findings which emerged during the course of inspection conducted on 18.08.....

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....s well as the documents which were produced by the appellant before the authority which are 14 in number. However, the show cause notice is absolutely silent on that aspect and it proceeds to reject the claim for refund on the ground that additional place of business was never in the possession of the appellant. In any event, the show cause notice has been issued pursuant to the inspection, it goes without saying that the appellant's response to the findings as emerged during the inspection, should have been taken note of and, only thereafter, the show cause notice could have been issued. Therefore, this is a fundamental error which has occurred. The appellant was probably under the presumption that the authority had kept silent regarding t....