2024 (7) TMI 744

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...., 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 & Services Tax Act, 2017 (hereafter CGST Act) and De....

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....rdeclared 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 petitioner also annexed a detailed ledger with copies of....

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....d 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 respect of the reply to the SCN. 10. In the circumstances,....