HC dismissed writ petition of assessee who didn’t appear for hearing nor submit any evidence in support of ITC claim
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The Hon’ble Kerala High Court in the case of ANSIL IBRAHIM V/s ASSISTANT Commissioner Decided on 25-9-2023
👉 Issue
✔️ Can Assessee have compulsory to attend personal hearing ?
👉 The Hon’ble High Court Decision
✔️ Where revenue denied claim of ITC on ground that petitioner did not provide any evidence in support of claim, nor did petitioner appear in pursuance of show cause notice for hearing on date fixed, since petitioner had himself given up right to prove ITC claim, writ petition filed was to be rejected. Section 16 read with section 155 of Central Goods and Services Act, 2017
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