Court Evaluates Validity of Show Cause Notice on Excess Input Tax Credit; Emphasizes Judicial Discipline in GST Cases.

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....Validity of SCN - justifiabilty of demand - non-reversal of excess ITC availed - This Court hopes and trusts that the authority concerned shall address on the issues raised in the reply/ additional reply and pass an order with due advertence to the record keeping in mind the provisions of GST Act maintaining judicial discipline. - HC....