Assessing Office Re-examines ITC Denial Due to Supplier's Tax Non-Remittance; Petitioner to Present Supporting Evidence.

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....Disallowance of Input Tax Credit (ITC) - supplier/dealer had not remitted the tax collected on the supply - Matter restored back to the Assessing Office to give one opportunity to the petitioner for giving evidence and documents in support of his claim for input tax credit which has been denied - HC....