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    <title>Unreasoned order violating natural justice set aside. Alleged irregular ITC u/s 16(2)(c) sans concluding supplier&#039;s non-payment.</title>
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    <description>Unreasoned order violating principles of natural justice set aside. Irregular availment of input tax credit (ITC) alleged u/s 16(2)(c) of CGST/DGST Act on grounds of non-payment of tax by supplier. However, order did not conclude supplier&#039;s non-payment. Matter remanded to Adjudicating Officer for fresh decision after providing opportunity of hearing to petitioner.</description>
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