TaxTMI 
TaxTMI 
2025 (2) TMI 1012
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....oner is involved in the business of transport of goods and cargo services and is a Goods Transport Agency (GTA), which is registered under the provision of the Act. For the tax period April, 2018 to March, 2019, the return of the petitioner was scrutinized by the department and a notice under Section 61 of the Act intimating discrepancies in the return after scrutiny was issued. Petitioner was required to submit his reply by 22.02.2023. However, personal hearing in this regard was denied in the notice. 3. Whereafter notice was issued under Section 73(1) of the Act on 23.12.2023 indicating the difference in the amount of Input Tax Credit (ITC) for the tax period April, 2018 to March, 2019. In the show cause notice, the date indicated by w....
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.... therefore, the order impugned deserves to be quashed and set aside. 9. Learned counsel for the respondent supported the action impugned. Submission has been made that notice under Section 61 of the Act was issued, which was not responded to by the petitioner and in a proceeding under Section 161 of the Act, grant of opportunity of hearing in a matter like present wherein the petitioner was seeking review of the order dated 30.04.2024, no opportunity of hearing was required to be granted as the application itself was beyond the scope of rectification. 10. Submission has been made that the authority has appropriately dealt with the reply to the show cause notice and as such, no interference is called for in the order impugned. 11. W....
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....्तु बिन्दु सं0 3, 5 व 10 के सम्बन्ध में व्यापारी का उत्तर स्वीकार योग्य नहीं पाया गया, क्योकि व्यापारी के द्वारा अपने उत्तर में सप्लाई ....
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....्गत सर्विसेज मानते हुए करारोपण किया जायेगा । व्यापारी के द्वारा 26 एएस के अन्तर के सम्बन्ध में भी कोई संतोषजनक उत्तर साक्ष्यों स....