2024 (7) TMI 745

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....r 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, Pollachi. The petitioner replied to such show....

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.... 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 of records and reply of the tax payer, it has been ....