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Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of Replies - The Court noted that the Proper Officer appeared to have not applied their mind to the petitioner's submissions, as evidenced by the superficial reasons provided for rejecting the replies. The lack of detailed examination indicated a procedural flaw in the adjudication process. Considering the deficiencies in the impugned orders, the High Court deemed it appropriate to set aside the orders and remit the matter to the Proper Officer for re-adjudication.