2024 (1) TMI 569

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....stice Senthilkumar Ramamoorthy For the Petitioner : Mr.S.Kannan For the Respondent : Mr.Ramesh Kutty Senior Standing Counsel ORDER The petitioner assails an order-in-original No.22/2023-GST-AC-CUD dated 29.11.2023 by which the petitioner's claim for input tax credit was rejected. The petitioner asserts that he is a registered person under the GST regime. He submits that he is entitled to i....

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....t in paragraph 4 of the impugned order that input tax credit was refused because of the failure of the petitioner to file the return within the period prescribed by statute. Significantly, the impugned order takes into account the petitioner's reply to the show cause notice and it is evident that said order was issued after providing a personal hearing to the petitioner. 4. In the facts and c....