2024 (7) TMI 1098

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....mamoorthy For the Petitioner : Mr.C.Derrick Sam For the Respondent : Mrs.K.Vasanthamala, GA (T) ORDER An order in original dated 28.04.2024 is challenged on multiple grounds. The petitioner received show cause notice dated 28.12.2023 in respect of two issues. The first issue dealt with therein was the claim of Input Tax Credit in respect of allegedly ineligible commodities as per sub-s....

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....respect of MS Scrap. As regards the second issue, he submits that the petitioner was not called upon to show cause in respect of movement of goods. He points out that the show cause notice referred to the fact that the supplier's registration was cancelled and that such supplier had not paid taxes. Apart from enclosing the relevant sales invoices and eway bills, he submits that the petitioner ....

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....GST statutes. As regards the second issue, the petitioner was called upon to show cause as to why Input Tax Credit should not be recovered in view of the supplier concerned not paying tax on such supplies. The petitioner responded to both these issues. As regards the first issue, the petitioner stated that materials classified under HSN Code 7204 were procured and that such materials do not fall w....

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.... completely different basis. Therefore, the impugned order cannot be sustained. 6. For reasons set out above, impugned order dated 28.04.2024 is set aside and the matter is remanded for re-consideration. The petitioner is permitted to submit an additional reply by enclosing all relevant documents with regard to movement of goods. Such additional reply shall be submitted within fifteen days from....