2024 (6) TMI 1164

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.... For the Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER An order in original dated 23.08.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. A show cause notice dated 27.06.2023 was issued to the petitioner calling upon the petitioner to show cause as to why Input Tax Credit should not be rev....

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.... not avail of Input Tax Credit for the value of these credit notes. If provided an opportunity, learned counsel submits that the petitioner would be in a position to establish that only eligible Input Tax Credit was availed. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the impugned order was preceded by a notice in Form ASMT 10 dated....

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....ove, impugned order dated 23.08.2023 is set aside and the matter is remanded for re-consideration. The petitioner is permitted to submit a reply to the show cause notice within fifteen days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fre....