2024 (6) TMI 604

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....d counsel for Sri Shivaraj Balloli learned counsel for respondent in W.P. No. 204547/2019 and Sri N. Manohar, learned counsel for the petitioner and Sri Girish Hulmani learned counsel for the respondent in 2. The writ petitions are filed with the following prayer: In W.P. No. 204547/2019: "a) Issue a Writ of Certiorari or any other appropriate Writ, order or direction, quashing the proceedings No. OC/108/2019 of the Respondent dated 03.06.2019 (Annexure-D). b) Gran such other reliefs which this Honourable Court deems fit in the circumstances of this case." In W.P. No. 202419/2019: "a) Issue a Writ of Certiorari or any other appropriate Writ order or direction, quashing the proceedings of the respondent herein in OC No. 45/201....

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....res - A and D claiming statutory interest are incorrect. 5. Per contra, Sri Roshan Chabbi and Sri Girish Hulmani, learned counsel for the respondent supports the demand under Annexures - A and D. 6. Having heard the learned counsel for the parties, this Court perused the material on record meticulously. 7. The grievance of the writ petitioner is that the respondent failed to provide an opportunity of personally hearing heard and therefore, the demand under Annexure - D is illegal. It is also the grievance of the writ petitioner that the online portal did not work properly and therefore, the petitioner could not upload eligible input tax credit and there was a shortfall in upholding the books of account claiming for edibility insofar as t....