TMI Blog2025 (1) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... e, primarily, on the ground that any decision taken pursuant to the impugned notice would be violative of principles of natural justice - HELD THAT:- It is found that the expected response from the Petitioner is already reflected at S. No. 9 of Part-B of the impugned notice. That apart, the Petitioner also claims to have filed a detailed representation explaining its position. The ends of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with interest payable under Section 50, through FORM GST DRC-03 and furnish details thereof in Part-B of FORM GST DRC- 01C or furnish the reply in Part-B of FORM GST DRC-01C incorporating reasons in respect of that part of excess input tax credit that has remained to be paid, within a period of seven (07) days. 02. Admittedly, the Petitioner has not responded to the impugned notice within the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on explaining its position. 04. Having regard to the nature of controversy involved and the submissions made at the Bar, we are of the considered opinion that the ends of justice would be served by disposing of this Petition by directing the concerned tax authority to take a final decision in the matter, after considering the representation stated to have been filed by the Petitioner and the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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