Unreasoned order violating natural justice set aside. Alleged irregular ITC u/s 16(2)(c) sans concluding supplier's non-payment.

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....Unreasoned order violating principles of natural justice set aside. Irregular availment of input tax credit (ITC) alleged u/s 16(2)(c) of CGST/DGST Act on grounds of non-payment of tax by supplier. However, order did not conclude supplier's non-payment. Matter remanded to Adjudicating Officer for fresh decision after providing opportunity of hearing to petitioner.....