2024 (7) TMI 745

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.... Petitioner : Mr. P. Gowtham For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 17.08.2023 is challenged in this writ petition on the ground of non consideration of the petitioner's reply. The petitioner received show cause notice dated 02.11.2022 in respect of alleged wrongful availment of Input Tax Credit for purchases from Mahalakshmi Traders, Pollach....

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.... reminders in respect of personal hearing. He also submits that the claim of Input Tax Credit was rejected because the petitioner failed to establish movement of goods. 4. The impugned order refers to the tax payer's reply to the effect that the purchase bills, transport copies and records for payments were enclosed. Thereafter, the following finding was recorded: "On verification ....

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....eipt of a copy of this order and the matter is remanded for re-consideration. Within the said period, the petitioner is permitted to submit additional documents, if any. Upon receipt of such additional documents and on being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and....