2026 (2) TMI 505

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....a Mahadik. For the State: Ms. Shruti D. Vyas, Additional Govt. Pleader, with Ms. Savita Prabhune, AGP,. P.C. 1. This Petition under Article 226 of the Constitution of India is filed challenging the Order-in-Original dated 04th September 2024 passed by Respondent No. 3 denying the Input Tax Credit (ITC) of Rs. 3,29,944/- to the Petitioner on the ground that it was wrongly availed or utiliz....

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....dated 29th August 2024 and made detailed submissions as to why the aforesaid demand could not be raised on the Petitioner and the ITC credit granted. In its reply the Petitioner also requested for a personal hearing before any action/order was passed against them. 3. It is the Petitioner's contention that in spite of the aforesaid letter dated 29th August 2024, the impugned order is passed with....

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....ted by taxpayer found not in order and ITC is not claimed as per the provisions of Act." 4. This Court by an earlier order dated 08th July 2025 had noted that the impugned order was a non-speaking and unreasoned order and which prima facie amounted to violation of natural justice. The order 08th July 2025 passed by this Court is reproduced below: - "1. Heard learned counsel for the par....

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....t the rule of exhaustion of alternate remedies should not apply. 4. While keeping the objection open, we accept Ms. Vyas's request for an adjournment to enable her to obtain instructions on the matter." 5. Considering the submissions made on behalf of the Petitioners and on perusal of the impugned order dated 04th September 2024, we find substance in submissions advanced on behalf of t....