2023 (9) TMI 998

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jeev Nair with Ms. Mahi Yadav For the Respondent(s) : Mr. Devesh Yadav for Mr. R.D. Rastogi, ASG, Mr. Sandeep Pathak, Maj. R.P. Singh, AAG with Mr. Jaivardhan Singh Shekhawat ORDER Heard. Learned counsel for Union on India Shri Devesh Yadav under instructions of learned ASG takes notice on behalf of respondent Nos.1 & 4. Learned Additional Advocate General Shri R.P. Singh assisted b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n tax liability should not be made dependent upon production of any certificate or proof of reversal of ITC by the recipient. We find that the validity of the provision is being challenged more on the ground of workability. For the present we find that in the absence of their being any statutory obligation cast on the respondent to undertake matching exercise, if the petitioner is willing to cl....