2024 (9) TMI 810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the Respondent: Mr. V.Prashanth Kiran, Govt. Adv. (T) ORDER An order in original dated 01.12.2023 is assailed both on the ground of denial of reasonable opportunity and on the ground of non application of mind. After issuing show cause notice dated 14.09.2023, the order impugned herein was issued on 01.12.2023. The petitioner asserts that he was not aware of these proceedings until the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Advocate, accepts for the respondent. He points out that the petitioner failed to reply to the intimation or the show cause notice. As regards reliance on earlier orders of this Court, learned counsel points out that in those cases, the reply of the petitioner was disregarded. 4. On perusal of the impugned order, it appears that the ITC available in the auto-populated GSTR 2A exceeded the ITC a....