2024 (10) TMI 1013

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.... AND HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD For the Petitioner: Mr. Aditya Mohan Khandelwal, Advocate Mr. Rahul Lamba, Advocate For the Respondents: Mr. Ashok Kumar Yadav, Sr. SC-I Mr. Aditya Kumar, AC to Sr. SC-I ORDER Heard Mr. Aditya Mohan Khandelwal, learned counsel for the petitioner and Mr. Ashok Kumar Yadav, learned Sr. SC-I appearing for the respondents. 2. The petitioner has filed ....

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....onfirmed on the alleged ground of availment of Input Tax Credit against purchase made from non-existent tax payer for the Tax Period July, 2017 to March 2018 as the Adjudication Order is illegal, invalid, arbitrary, unsustainable and untenable for the reason that the Adjudication order has been passed on the basis of illegal show cause notice, without providing opportunity of personal hearing and ....

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....opportunity of hearing, the demand, so has been raised for which assessment has been taken into consideration, the respondent no. 5 has passed the order impugned, which cannot sustain in the eye of law. It is further contended that due to non-affording of opportunity of hearing, the order, so passed cannot sustain. 4. Learned counsel for the respondents vehemently contended before this Court that....