2024 (8) TMI 1454

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....and the impugned recovery notice dated 05.05.2023 passed by the respondent for the assessment year 2017-2018, the petitioner has filed these Writ Petitions. 3. Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate (Tax), takes notice on behalf of the respondent. 4. Ms.Aparna Nandakumar, learned counsel for the petitioner submitted that, subsquent to the impugned order, the entire tax amount has been paid by the petitioner. Further, she would submit that the petitioner had not received any notice with regard to personal hearing. Therefore, the petitioner was not in position to file a reply to the show cause notice, since the said notice was only uploaded through GST common portal in "Additional Notices Column" tab. As the petition....

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....ervices Tax Act (in short, 'the Act'). Hence, she submitted that taking into consideration all those things, it would be appropriate to provide one more opportunity to the petitioner to file a reply and to explain the case before the respondent. 6. The learned Government Advocate for the respondent further would submit that the tax liability has been discharged only by virtue of reversing the Input Tax Credit (in short 'ITC'), but not by virtue of payment of tax. 7. Intervening at this stage, the learned counsel for the petitioner submitted that the entire tax liability has been paid by the petitioner by reversal of wrongly availed ITC, and hence, the petitioner is not liable to pay any amount. 8. Heard the learned ....