TMI Blog2023 (8) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ner 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and the learned Government Advocate for the respondent. 3. The petitioner appears to be a textiles unit engaged in the manufacture of knitted fabrics and lungies. The case of the petitioner is that the petitioner purchased a motor vehicle but had not taken/availed Input Tax Credit on the tax paid thereon on the motor vehicle. However, the respondent had issued a notice in GST DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le during the subsequent period. The amount involved is as follows:- Financial year Act Tax (Amount in Rs. ) Interest upto 28.06.2023 (Amount in Rs. ) Penalty (Amount in Rs. ) 2021-2022 IGST 0 0 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh notice of hearing and dispose the case afresh within a period of 30 days thereafter. 10. 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. 11. The present Writ Petition stands disposed of with the above observations. No costs. Consequently, conne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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