2024 (11) TMI 335

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....nakar For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 31.12.2023 on the premise that the same is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a registered dealer of computer, its parts, soft....

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....nbsp; 4926 6 8 Ineligible ITC/Blocked credit   79837 79837   159674 7 9 Purchase return relevant ITC reversal   16586 16586   33172     TOTAL 11090 457537 457537 5882472 6808636 3. It is submitted by the learned counsel for the petitioner that the petitioner was issued with Form GST DRC-01A notice dated 31.08.2023, to which, the petitioner re....

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....nsel 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 for the petitioner that with the introduction of GST, there were several technical glitches in the portal and the asse....

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....ed as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If....