2024 (9) TMI 1349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr Ruchir Bhatia and Mr Abhishek Anand, Advocates. For the Respondents Through: Mr Avishkar Singhvi, ASC and Mr Naved Ahmed Advocate for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 24.12.2023 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd, therefore, the petitioner was entitled to avail the ITC as claimed. 4. It appears that said contention has not been examined by the adjudicating authority as the impugned order does not reflect any such consideration. 5. Mr Singhvi, the learned counsel for the respondents states, on instructions, that the impugned order be set aside and the matter be remanded to the adjudicating authorit....