2024 (9) TMI 683

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.... For the Petitioner : Mr.G.Shiva Kumar For the Respondents : Ms.Amirta Poonkodi Dinakaran Government Advocate (Taxes) ORDER Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) appearing for the respondents. 2. This writ petition has been filed to quash the order dated 21.07.2023 passed by the first respondent. 3. The learned counsel for the petitioner subm....

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....itioner's refund claim stating that the petitioner did not respond to show-cause notice dated 18.05.2023 and provide FIRC details. The learned counsel would further contend that the impugned order was passed in violation of natural justice, as it did not take into account the petitioner's reply dated 19.05.2023 and hence, the learned counsel prays that the impugned order be set aside. 4. ....

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....y mentioned that "wrong ITC claim" along with Remarks: The Input Tax Credit which has been accumulated from the year 2019 and relating to Capital expenditure has been utilized for payment towards the invoice raised for the month of June 2022". Consequently, the first respondent passed the impugned order dated 21.07.2023, rejecting the petitioner's claim for a refund, on the grounds that as if the ....