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2023 (8) TMI 578 - MADRAS HIGH COURTExcess availment of ITC in GSTR-3B than available in their GSTR-2A - petitioner had failed to file a reply in time - HELD THAT:- The petitioner ought to have appeared for a personal hearing and made a detail submission instead of requesting the respondent to pass orders based on the documents that were furnished along with the reply dated 28.06.2023. The officers would have required proper assistance or otherwise the officers would be left with no other option but to confirm the demand proposed in the Show Cause Notice, if the document filed themselves do explain the defence of the petitioner. Prima facie it appears that the credit was availed by the petitioner on the supplies which were taxed, although, the returns were filed belatedly by the petitioner's supplier. The case is remitted back to the respondent to pass appropriate orders on merits and in accordance with law after duly considering the petitioner's reply dated 28.06.2023 - the impugned order is set aside - Petition allowed by way of remand.
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