2025 (7) TMI 388

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.... the Respondent : Sri. V Girishkumar, SC JUDGMENT Petitioner challenges an order in original issued under section 73(9) of the CGST Act, 2017/KGST Act, 2017 imposing an amount of Rs. 3,28,92,582/- towards ineligible ITC availed and utilised for the financial year 2020-21, apart from interest and penalty. The impugned order was issued after hearing the authorised representative of the petitioner ....

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.... perusal of the impugned order, it is noticed that the proper officer had granted an opportunity of hearing to the petitioner and the authorised representative was even heard. In the impugned order, the authority has considered and discussed the contentions of the petitioner. It is specifically observed that the petitioner had admitted that there was wrong availment of ITC for the period April 202....