2024 (3) TMI 967

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..... er : Mr.K.M.Malarmannan For the Respondent : Mrs.K.Vasanthamala, Government Advocate (T) ORDER An order dated 11.07.2023 is the subject of challenge in this writ petition. 2. The petitioner states that he had purchased a car in the assessment year 2021-2022. Since he had wrongly availed of Input Tax Credit (ITC) in relation thereto, it is stated that such ITC was reversed in the GSTR 3B return .....

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..... reversal of ITC to the extent of Rs. 73,690/- each towards CGST and SGST. On examining the impugned order, it is evident that such impugned order proceeds on the basis that ITC of Rs. 73,690/- each towards CGST and SGST was wrongly availed of. In other words, the said order proceeds on the basis that ITC was not reversed. In light of documents placed on record by the petitioner, the said order req .....

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