Improper Notice Service Leads to ITC Disallowance Order Being Set Aside, Pending Fresh Consideration and 10% Tax Payment.

The HC set aside the assessment order disallowing ITC and consequential order, remanding the matter for fresh consideration after finding violation of principles of natural justice as the impugned show cause notice was not properly served. The HC directed the petitioner to pay 10% of disputed tax within four weeks for the set aside order to take effect. .....

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