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2023 (8) TMI 1088 - MADRAS HIGH COURTViolation of principles of natural justice - opportunity of hearing not given to petitioner before issuance of SCN - Availment and utilization of Input Tax Credit during subsequent period - HELD THAT:- Considering the fact the impugned order has been passed without giving the petitioner an opportunity of hearing although the petitioner filed reply within the stipulated time, the impugned order is set aside and the case is remitted back to the respondent. However, the petitioner shall debit a sum of Rs. 50,000/- as a security within a period of 15 days from the date of receipt of a copy of this order. Subject to such compliance, the respondent shall issue a fresh notice of hearing and dispose the case afresh within a period of 30 days thereafter - The amount to be paid by the petitioner pursuant to this order shall be treated as a "deposit", to be adjusted or appropriated or refunded subject to the final outcome of the fresh proceeding. Petition disposed off.
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