2024 (5) TMI 51

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....A (T) ORDER An order dated 23.06.2023 is assailed on the ground that the impugned order proceeds on a completely different basis from the show cause notice. The petitioner received intimation dated 24.11.2022 and show cause notice dated 29.12.2022. The petitioner replied to the intimation on 28.12.2022 by stating that the petitioner was a distributor of Aircel Limited (Aircel) and that the petit....

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....to the extent of Rs. 7,52,047/- on 15.02.2024. Therefore, he submits that the matter requires reconsideration. 3. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. In view of the petitioner's reply to the intimation, learned counsel submits that the petitioner is clearly not entitled to Input Tax Credit. Consequently, he submits that the impugned order does....