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Issues: Whether the show-cause notice concerning transfer of unutilized input tax credit under the GST regime should be interfered with at this stage, and whether the petitioner should first respond to the notice before further adjudication.
Outcome: The petitioner was directed to file a response to the show-cause notice within two weeks, and the respondents were directed to consider the reply in accordance with law, keeping in view the referred decision on non-availability of Form ITC-02 on the GST portal. The petition was disposed of.