TaxTMI 
2026 (11) TMI 636
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Suresh Kumar For the Respondent : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: 1. The petitioner is a registered dealer under GST Act having engaged in the business of trading of Ferrous waste and scrap. 2. The 1st respondent issued show cause notice dt.18.08.2026 calling for objections from the petitioner as to why the registration of the petitioner shall not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4. The counsel for the petitioner would submit that though it was alleged in the show cause notice, the petitioner wrongly availed Input Tax Credit, the 1st respondent failed to furnish the details for the period in which the same was utilized by the petitioner. He would further submit that despite granting seven (07) working days to submit reply to the show cause notice, curiously the 1st respond....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Taxes would fairly submit that though the show cause notice was issued on 18.08.2026, inadvertently the petitioner was asked to appear before the 1st respondent on the same day at 14:00 hours. He would further request this Court to pass appropriate orders in the matter. 7. It is discernible from the record that the show caus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he same is bereft of particulars inasmuch as having said that the petitioner wrongly utilized the Input Tax Credit, no particulars of which were furnished, so as to enable the petitioner to give suitable reply. 9. Further, while passing the order of cancellation of registration, the 1st respondent has observed that the petitioner has got fraudulent Input Tax Credit from various non-genuine tax ....