2024 (9) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER This Writ Petition is filed challenging the proceedings dated 19.07.2023, for the period 2017-2018 on the premise that the orders are made in violation of principles of natural justice. 2. It is submitted that the petitioner imported chemicals from other countries and had paid the appropriate IGST, under Reverse Charge Mechanism, while claiming the same as Input Tax Credit. The above cla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... opportunity, he would be able to explain the alleged discrepancies between GSTR-2A and GSTR-3B. 4. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P. (MD)No.11924 of 2024 dated 10.06.2024. 5. It was submitted by the learned counsel fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections along with supporting documents/material, within a period of four (4) weeks from the date of receipt of a copy of this order. If any such objections are filed, the same shall be considered by the respondent and ord....