Input tax credit notice quashed for failure to consider objections, with fresh adjudication directed on supporting documents.

An input tax credit show cause notice was quashed because the petitioner's earlier reply and supporting documents were not considered before issuance. The petitioner had sought reconsideration on the basis of documents said to show genuineness of purchases, payment of GST, and the supplier's registration status. As the respondents did not oppose a fresh response and reconsideration, the matter was remitted to the competent authority to examine the objections and documents afresh and pass a speaking, reasoned order in accordance with law.

---

---

Issues: Whether the impugned show cause notice denying Input Tax Credit was liable to be quashed and the matter remitted for fresh consideration of the petitioner's objections and documents.

Analysis: The petitioner's reply to the earlier intimation was not taken into consideration before issuance of the impugned notice. The petitioner sought reconsideration of the claim on the basis of documents showing genuineness of purchases, payment of GST, and the status of the supplier's registration. The respondents did not oppose a course enabling the petitioner to file a fresh response and requiring the competent authority to decide the matter within a reasonable time. In these circumstances, the impugned notice was set aside and the competent authority was directed to examine the objections and supporting documents afresh and pass a speaking and reasoned order in accordance with law.

Conclusion: The impugned notice was quashed and the matter was remitted to the competent authority for fresh adjudication of the petitioner's objections and documents.

---