2025 (12) TMI 1185

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....has been dismissed. 2. Summarized briefly, the petitioner's case is that the petitioner missed to claim Input Tax Credit (hereafter "ITC") in respect of IGST pertaining to the months of May 2018, June 2018 and July 2018 while filing the monthly returns in Form GSTR-3B. The petitioner subsequently realized her mistake and claimed ITC while filing the annual return in Form GSTR-9 for the year 2018-19. 3. A notice to show cause under Section 73 was issued to the petitioner calling upon the petitioner to explain as to why should the petitioner not be held liable to pay CGST amounting to Rs.2,19,033.03/- as also SGST to the tune of Rs.2,19,033.03/- for the period April, 2018 to March, 2019 along with applicable interest under Section 50 of....

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....nst. No relief can be accorded to the appellant in absence of his representation and necessary documentary evidences. Under the circumstances, I have no alternative but to confirm the impugned order and reject the appeal." 5. Evidently, the Appellate Authority has reached the conclusion without indicating as to why the petitioner's plea was "devoid of logic, facts & proper explanation". The Appellate Authority has observed that necessary documents were absent but there is no indication as to what were the necessary documents that were absent. The Appellate Authority has observed that representation of the petitioner is absent but such observation appears to be incorrect in view of the fact that a written representation made befo....