2024 (7) TMI 671

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..... 2024 - -
GST
Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. S. Ramanan For the Respondent : Mr. T.N.C. Kaushik Addl. Govt. Pleader (T) COMMON ORDER An order dated 20.12.2023 is challenged in W.P.No.4966 of 2024. Pursuant to an audit, a show cause notice dated 29.09.2023 was issued to the petitioner. The petitioner replied thereto on 17.11.2023 and the impugned o .....

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..... rinciples of natural justice were complied with and that these proceedings originated in an audit. He further submits that show cause notice dated 29.09.2023 was issued to the petitioner and that this was followed by several opportunities for personal hearing. He further submits that the petitioner's reply was duly taken into consideration. 4. On comparing the impugned order dated 20.12.2023 .....

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..... ent is directed to issue a fresh order within three months from the date of receipt of a copy of this order. As a consequence of the impugned order being set aside, the respondent is directed to take necessary measures to unblock the input tax credit of the petitioner in the electronic credit ledger. 6. These writ petitions are disposed of on the above terms. Consequently, connected miscellaneous .....

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