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2024 (1) TMI 661 - MADRAS HIGH COURTBlocking of petitioner's Input Tax Credit (ITC) under Rule 86-A of the TNGST / CGST Rules, 2017 - reasonable opportunity was not provided to the petitioner to submit relevant documents and to explain the facts and circumstances - violation of principles of natural justice - HELD THAT:- As a consequence of the impugned order, the petitioner has been directed to reverse ITC of a substantial value. Such action has been taken pursuant to a show cause notice dated 09.10.2023, which the petitioner asserts was received on the date of hearing. These facts reveal that a reasonable opportunity was not provided to the petitioner to submit necessary documents and provide an explanation to the respondent. On this limited ground, albeit without expressing any opinion on the merits in the matter, the impugned order calls for interference. The petition is allowed by quashing the impugned order dated 30.10.2023 and remanding the matter for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and dispose of the matter by a reasoned order - petition is allowed by way of remand.
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