2023 (9) TMI 1354

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.... Additional Government Pleader takes notice on behalf of the third respondent. 2. The petitioner has challenged the impugned Assessment Order dated 25.07.2023 in Form GST DRC-07. 3. The petitioner appears to have availed Input Tax Credit, which, according to the respondents is beyond the limitation prescribed under Section 16(4) read with Section 39 read with Rule 61(5) of the Central Goods and ....