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2023 (9) TMI 128

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..... per discussion - HELD THAT:- A reading of the impugned order makes it clear that the order is non-speaking order in nature. The case is remitted back to the respondent to pass a speaking order on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order - Petition allowed by way of remand. - Honourable Mr.Justice C. Saravanan For the Petition .....

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..... er notice dated 15.05.2023, the petitioner was called for personal hearing and he was also called upon to produce certain documents in support of the case. 5. The specific case of the petitioner is that the petitioner has produced all the documents and appeared for personal hearing on 01.06.2023. However, on the same date i.e., on 01.06.2023, the impugned order has been passed with the following o .....

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..... from the date of wrong availment of input tax credit and upto the date of payment of taxes at the rate of 18% per annum. The tax payer is requested to remit the interest as per section 50(3) of the Act. An electronically generated summary of this order specifying the amount of Tax, Interest and penalty payable by the taxable person is form GST DRC-07 in the common portal is attached herewith. 6. .....

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