2024 (10) TMI 1217

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....OURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. T.C.Prakash For the Respondents: Mr. V.Prasanth Kiran, GA (T) ORDER An order dated 28.06.2023 is assailed in this writ petition on the ground that the materials placed on record by the petitioner were not duly considered. 2. The petitioner had purchased a car and availed of Input Tax Credit (ITC) in relation thereto....

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....r. V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondents. He points out that principles of natural justice were complied with and that the petitioner's reply was taken into consideration. 5. The petitioner placed on record evidence of payment of a sum of Rs. 4,78,573/- on 12.09.2023 with regard to the wrongful availment of Input Tax Credit. In those circumstances....