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    <title>2024 (12) TMI 1496 - RAJASTHAN HIGH COURT</title>
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    <description>Blocking of input tax credit without passing any order on the taxpayer&#039;s reply and additional representations, and without affording a hearing, was found sufficient at the interim stage to justify protection against enforcement of the blocking order. The Court noted that the petitioner had responded to the notice and made further submissions, yet the impugned action was taken without considering them. The operation of the blocking order was stayed pending further proceedings.</description>
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      <description>Blocking of input tax credit without passing any order on the taxpayer&#039;s reply and additional representations, and without affording a hearing, was found sufficient at the interim stage to justify protection against enforcement of the blocking order. The Court noted that the petitioner had responded to the notice and made further submissions, yet the impugned action was taken without considering them. The operation of the blocking order was stayed pending further proceedings.</description>
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