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HC Set-Aside Order Passed, Penalty on ITC on Bogus Tax Invoices

This Court is of the considered view that the impugned order has been passed by total non application of mind to the reply dated 08.12.2022 submitted by the petitioner and therefore, the impugned order has to be necessarily quashed and the matter will have to be remanded back to the respondents for fresh consideration on merits and in accordance with law after affording a fair hearing to the petitioner, including granting them the right of personal hearing.

In the result the impugned order dated 04.01.2023 passed by the 1st respondent is hereby quashed and the consequential orders dated 05.01.2023 are hereby quashed and the matter is remanded back to the 1st respondent for fresh consideration on merits and in accordance with law, after affording a fair hearing including granting them the right of personal hearing.