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    <title>2023 (6) TMI 890 - BOMBAY HIGH COURT</title>
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    <description>The SC denied interim relief to the Petitioners challenging ITC reversal, citing lack of substantive evidence and non-compliance with audit requests. The Court emphasized procedural provisions in the CGST Act and found no immediate grounds for intervention. The challenge to Section 16(4) was deemed academic, with the matter listed for further hearing and Respondents permitted to file objection affidavits.</description>
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      <description>The SC denied interim relief to the Petitioners challenging ITC reversal, citing lack of substantive evidence and non-compliance with audit requests. The Court emphasized procedural provisions in the CGST Act and found no immediate grounds for intervention. The challenge to Section 16(4) was deemed academic, with the matter listed for further hearing and Respondents permitted to file objection affidavits.</description>
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