https://www.taxtmi.com/caselaws?id=443168 The HC directed the adjudicating authority to first address the petitioner's response to the Show Cause Notice under s. 74 of the GST Act, 2017, regarding alleged input tax credit misuse. The petitioner was granted three weeks to respond, with assurance of unbiased consideration. The court mandated a speaking order for any adverse decision and emphasized the petitioner's right to a fair hearing. The petitioner's claim for a refund on zero-rated supplies remains contingent upon the adjudication process. The petition was disposed of with instructions for the concerned officer to ensure a fair and timely resolution. en-us Wed, 06 Sep 2023 00:00:00 +0530 Wed, 28 Feb 2024 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443168 The HC directed the adjudicating authority to first address the petitioner's response to the Show Cause Notice under s. 74 of the GST Act, 2017, regarding alleged input tax credit misuse. The petitioner was granted three weeks to respond, with assurance of unbiased consideration. The court mandated a speaking order for any adverse decision and emphasized the petitioner's right to a fair hearing. The petitioner's claim for a refund on zero-rated supplies remains contingent upon the adjudication process. The petition was disposed of with instructions for the concerned officer to ensure a fair and timely resolution. Case-Laws GST Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443168