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    <description>Input tax credit disallowance based on alleged fake invoices requires fresh consideration of whether gold consignments were actually received and whether the extended period of limitation applies. The impugned order was set aside, with the matter returned for fresh consideration after the petitioner files a reply to the show-cause notice.</description>
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      <description>Input tax credit disallowance based on alleged fake invoices requires fresh consideration of whether gold consignments were actually received and whether the extended period of limitation applies. The impugned order was set aside, with the matter returned for fresh consideration after the petitioner files a reply to the show-cause notice.</description>
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