2024 (1) TMI 661

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....r the Petitioner : Mr.N.Murali For the Respondent : Mr.C.Harsha Raj, AGP ORDER This writ petition is directed against the order dated 30.10.2023 in respect of the assessment year 2019 - 2020. The petitioner states that it is a registered person under the current GST regime. The respondent initially issued a notice dated 14.02.2023 proposing to block the petitioner's Input Tax Credit (ITC) u....

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....nd circumstances. 2. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondent. He submits that the show cause notice dated 09.10.2023 was despatched to the petitioner by registered post with acknowledgment due. Therefore, he submits that the petitioner was provided a reasonable opportunity and that no case is made out for interference. 3. As a consequenc....