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2024 (7) TMI 411
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....sha Raj, Additional Government Pleader ORDER An order dated 26.12.2023 is assailed on the ground that the petitioner's reply was not taken into consideration. The petitioner received a show cause notice dated 19.09.2023 alleging wrongful availment of Input Tax Credit (ITC). Such show cause notice was replied to on 10.10.2023 by stating that transitional VAT credit was claimed by filing Form ....