2024 (6) TMI 988

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....he present writ petition has been filed by the petitioner, who is a registered dealer under the provision of CGST / SGST Act, 2017 and rules made there under, challenging Ext.P5 assessment order, whereby the petitioner's claim for input tax credit for an amount of Rs.8,18,160/- and same amount as SGST has been disallowed and total demand has been raised for Rs. 34, 74, 860/- which would include th....

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....urther proceedings under Section 73 of the CGST/SGST Act, 2017 and a show cause notice under Section 73(1) of the CGST/SGST Act, 2017 was issued to the petitioner along with the annexure detailing the violations noticed during the scrutiny. Summary in FORM DRC-01 was issued electronically to the petitioner as per Rule 142(1)(a) of the GST Rules. No reply was filed to the said show cause notice. A ....

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....filed by the petitioner herein. 4. The aforesaid facts would show the conduct of the petitioner. There had been ample opportunities given to the petitioner to prove his claim by submitting documentary evidence regarding their claim for ITC claimed in their return. The petitioner had never come forward to submit any reply as it is evident from the assessment order itself, and now the petitioner ....