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TMI Blog2024 (10) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMAMOORTHY For the Petitioner: Mr. T.C.Prakash For the Respondents: Mr. V.Prasanth Kiran, GA (T) ORDER An order dated 28.06.2023 is assailed in this writ petition on the ground that the materials placed on record by the petitioner were not duly considered. 2. The petitioner had purchased a car and availed of Input Tax Credit (ITC) in relation thereto. Upon realizing that ITC should not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, accepts notice for the respondents. He points out that principles of natural justice were complied with and that the petitioner's reply was taken into consideration. 5. The petitioner placed on record evidence of payment of a sum of Rs. 4,78,573/- on 12.09.2023 with regard to the wrongful availment of Input Tax Credit. In those circumstances, by relying on a circular issued by the CBIC, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as received, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order with in three months from the date of receipt of the petitioner's reply.
7. W.P.No.13530 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.14680 and 14681 of 2024 are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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