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2024 (2) TMI 653

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..... es raised by the supplier and had also made payment of taxes to the supplier - HELD THAT:- The matter would require further examination - As sought by the learned counsel for the parties, list the case on 22.02.2024. Having regard to the submissions of the learned counsel for the petitioner, it is observed that the respondents shall not act upon the impugned Show Cause Notice dated 11.01.2024 till .....

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..... cess claimed for the period : 2018-2019 plus interest and penalty. The petitioner has assailed the Show Cause Notice on the ground that the petitioner had availed ITC on valid tax invoices raised by the supplier and had also made payment of taxes to the supplier. Reliance has been held in the decision of the Hon ble Supreme Court of India in Union of India vs. Bharti Airtel Limited and others, dec .....

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