2026 (4) TMI 935

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....y Sri. Shishira Amarnath., Advocate). ORAL ORDER 1. The petitioner has called in question validity of the Order-in-Original passed under Section 73 of the Central Goods and Service Tax Act, 2017 at Annexure-A. 2. It is the case of the petitioner that insofar as the aspect of mismatch in Input Tax Credit (ITC) availed in respect of import of goods during the financial year 2020-21 amountin....

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.... 4. Further, insofar as verification of bill of entries, though the authority has recorded a finding that the address mentioned in bill of entries does not match with the address of additional place of business given on the portal and that amendments to the PPoB address was also checked and the address mentioned in bill of entries does not appear, the said finding requires re-consideration in ligh....

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....ty calling for explanation in this regard before concluding the adjudication proceedings, the petitioner could have clarified the same. However, the respondent has unilaterally passed the impugned order without affording any opportunity to the petitioner thus flouting the principles of natural justice." 6. Only on such point, matter requires reconsideration. No doubt, learned counsel for the re....