9911796707
TMI Blog2025 (5) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... hi Metals Pvt. Ltd., (hereinafter referred to as the "transferor company") which has incidentally merged with the petitioner under a Scheme of amalgamation sanctioned by the National Company Law Tribunal, Kolkata Bench on January 30, 2024 with effect from April 1, 2022, the instant writ petition has been filed. 3. Mr. Jhunjhunwala, learned advocate representing the petitioner by drawing attention of this Court to the Circular No.123/42/2019-GST dated November 11, 2019 would submit that a clarification has been afforded by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs with regard to availment of Input Tax Credit (ITC) in terms of the sub-rule (4) of Rule 36 of CGST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice issued by the authorities in the form of GST DRC-01A (pre-show-cause notice) was accepted and on the basis thereof had dropped the proceedings though by issuing a show-cause notice under DRC-O1 dated December 15, 2022. 5. He would submit that an identical issue had once been racked up when the respondents for the tax period April 2018 to March 2019, after conducting an Audit, by issuing the show-cause dated September 4, 2023, claiming that there was excess availment of ITC to the extent of Rs. 184,15,985/- since there was a difference in GSTR-2A with GSTR-3B. According to the petitioner, the aforesaid issue had already been considered by the respondents while dropping the previous charges. Unfortunately, on this occasion, the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that no opportunity of hearing was given, which is mandatorily required to be provided under Section 75 (4) of the said Act, I am of the view that the respondents should decide the matter afresh upon offering the petitioner opportunity of personal hearing and by noting the petitioners' response. 9. Considering the peculiar facts as noted hereinabove, while setting aside the order passed on February 5, 2024 and May 15, 2024, I remand the matter back to the proper officer for a fresh decision on merits. The petitioners shall be entitled to file an explanation before the proper officer on or before the date fixed for personal hearing to be notified by the proper officer in advance. 10. However, at the same time taking note of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
