2023 (9) TMI 790

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....CE AMIT MAHAJAN For the Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Srijan Sinha, Mr. Siddharth Garg, Mr. Himanshu Chaubey, Mr. Naveen Soni, Mr. Nikhil Khare & Mr. Kumar Sambhav & Mr. Devansh Garg, Advs. For the Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. Mr. N.K. Aggarwal, Sr. Panel Counsel for R-2. ORDER CM ....

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....the petitioner's case that he had exported goods and availed of input tax credit to discharge the Integrated Goods and Services Tax (IGST). 5. The respondent had issued a Pre Show Cause Notice dated 07.06.2023, inter alia, alleging that the petitioner had availed of input tax credit against good-less invoices. In other words, no goods have been supplied to the petitioner. 6. Mr. Tarun Gulati, le....

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....of the same. 8. He also earnestly contended that the respondents cannot seek to recover the tax twice and that too in relation to the goods that have been exported. It is the petitioner's grievance that despite providing all relevant material in respect of the Pre Show Cause Notice, the same was not even eluded to, in the Show Cause Notice dated 26.07.2023. 9. Considering that the petitioner has....