Fresh consideration of show cause objections directed, with a speaking order required after review of supporting documents.

The writ petition was disposed of by directing the competent authority to reconsider the petitioner's objections to the show cause notice, along with the supporting documents already filed or to be filed, and to pass a speaking and reasoned order. The challenge to the input tax credit restriction was not pressed. As the respondents did not oppose a fresh adjudication of the objections, the Court required the authority to consider the matter within the stipulated time and then decide it by a reasoned order.

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Issues: Whether the writ petition should be disposed of by directing the competent authority to reconsider the petitioner's objections to the show cause notice and pass a speaking order.

Analysis: The challenge to the input tax credit restriction was not pressed. The petitioner sought consideration of the replies and supporting documents already filed, and also indicated willingness to place fresh objections before the competent authority. The respondents did not oppose a fresh adjudication on the objections and documents. In these circumstances, the Court directed the competent authority to consider the objections, if filed, within the stipulated time and to pass a speaking and reasoned order thereafter.

Conclusion: The petition was disposed of with a direction for fresh consideration of the objections and supporting documents by the competent authority.

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