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    <title>Writ quashes adjudication order where late ITC claim reconciled from revenue records; adjudication lacked basis</title>
    <link>https://www.taxtmi.com/highlights?id=92110</link>
    <description>HC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner&#039;s response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.</description>
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    <pubDate>Mon, 01 Sep 2025 08:13:51 +0530</pubDate>
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      <title>Writ quashes adjudication order where late ITC claim reconciled from revenue records; adjudication lacked basis</title>
      <link>https://www.taxtmi.com/highlights?id=92110</link>
      <description>HC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner&#039;s response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.</description>
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      <pubDate>Mon, 01 Sep 2025 08:13:51 +0530</pubDate>
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