Protective demand - rejection of refund claim - forged ITC - The fact that an appeal has been preferred...

Protective demand - rejection of refund claim - forged ITC - The fact that an appeal has been preferred by the petitioner, which is pending adjudication, persuades to hold that, at this stage, the impugned show-cause notice is premature - the impugned demand notice dated 14.06.2022 is set aside, with liberty to the respondent to trigger the process under Section 75 of the Act and the attendant rules, once clarity is attained with regard to the outcome of the pending appeal lodged by the petitioner. - HC .....

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