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2024 (7) TMI 1198

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...., GA (T) ORDER An order dated 23.11.2023 is challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity. 2. The petitioner asserts that he had availed of Input Tax Credit in respect of procurements made from Aircel Limited. It is further asserted that such Input Tax Credit was also reflected in the auto populated GSTR 2A. The petitioner contends ....

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....ertains to alleged discrepancy in availment of ITC. Such conclusion has been reached on the basis of the petitioner's GSTR 3B return. In view of the explanation provided by the petitioner in the affidavit, it is just and appropriate that the petitioner be provided an opportunity to contest the tax demand by putting the petitioner on terms. 6. For reasons set out above, impugned order dated 23....