TMI Blog2024 (5) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation and show cause notice, it is evident that the petitioner was called upon to show cause with regard to a sum of Rs. 8,27,252/-, which was arrived at on the assumption that there was sales suppression. By contrast, the impugned order imposes tax liability of Rs. 14,97,072/- and an equal amount by way of penalty. It is also clear that the impugned order does not proceed on the basis of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice. The petitioner received intimation dated 24.11.2022 and show cause notice dated 29.12.2022. The petitioner replied to the intimation on 28.12.2022 by stating that the petitioner was a distributor of Aircel Limited (Aircel) and that the petitioner was unable to conduct business after 28.02.2018 due to the closure of the business of Aircel. The impugned order was issued in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Government Advocate, accepts notice for the respondent. In view of the petitioner's reply to the intimation, learned counsel submits that the petitioner is clearly not entitled to Input Tax Credit. Consequently, he submits that the impugned order does not contain any infirmity. 4. On perusal of the intimation and show cause notice, it is evident that the petitioner was called upon to sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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