Taxpayer Wins Right to Challenge ITC Blocking, Authority Must Review Representation Within Two Weeks

HC directed respondent authority to review petitioner's representation regarding ITC blocking within two weeks, mandating a reasoned order after providing a hearing opportunity. Writ petition was disposed of, requiring administrative reconsideration of the original decision.

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The Calcutta High Court directed the respondent authority to consider the petitioner's representation challenging the blocking of ITC within two weeks and provide a reasoned order after giving an opportunity for a hearing. The writ petition was disposed of accordingly.

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