2024 (7) TMI 744

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....titioner Through: Mr. Abhishek Garg, Mr. Yash G. & Mr. Ramesh Singh, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, Adv. for R-1&2. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel appearing for respondents no. 1 & 2 accepts notice. 3. The petitioner impugns an order dated 24.04.2024 (hereafter the impugned order) under Section 73 of the Central Goods & Servi....

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....he petitioner was called upon to explain the underdeclared tax aggregating Rs.88,89,593 [SGST Rs.9,22,964/-; CGST Rs.9,22,964/-; IGST Rs.69,63,807/- & Cess Rs.79,858/-]. 6. The petitioner responded to the SCN in the requisite form (Form GST DRC-06) on 10.01.2024, inter alia, stating that it had not claimed most of the Input Tax Credit (ITC) as alleged to have been claimed, in the SCN. The petit....

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....also indicates that since the petitioner's reply was found to be unsatisfactory, an opportunity of personal hearing was granted to the petitioner. This is incorrect. The petitioner claims that date of personal hearing before the Proper Officer was mentioned in the SCN - which was obviously prior to petitioner's reply to the SCN - and not pursuant to any queries that the concerned officer had in re....