2024 (4) TMI 856

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....Ms. R. Hemalatha For the Respondent : Mr. T. N. C. Kaushik, Additional Government Pleader (T) ORDER An order dated 29.09.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner pursuant to an inspection. An intimation dated 14.02.2023 was issued and the petitioner replied thereto on 13.03.2023. This was followed by a show cause notice dated 17.03.2023. ....

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....the finding that the petitioner had only replied with regard to the tax and not with regard to penalty. The second issue that learned counsel focused on was the reversal of the Input Tax Credit (ITC) claimed in respect of purchases from Sri Vela Hardware and Paints. Learned counsel pointed out that the petitioner had purchased GI pipes from the supplier and used the same for machinery repairs and ....

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....023. In spite of noticing the same, the respondent recorded at page no.23 of the typed set that the taxable person did not pay the tax dues within 15 days of the receipt of the notice dated 17.03.2023. This conclusion is contrary to the documents on record. As regards the reversal of ITC in respect of purchases from Sri Vela Hardware and Paints, it is unclear as to the basis for concluding that th....