2026 (4) TMI 780

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....he Petitioner: (By Sri. Deepak Bhaskar., Advocate). For the Respondent: (By Sri. Aravind V Chavan., Advocate). ORAL ORDER Petitioner has challenged the order-in-original dated 10.12.2025 at Annexure-A. 2. In terms of the said order, there has been adjudication and the Authority after having noticed certain discrepancies relating to excess availment of Input Tax Credit (ITC), ITC availe....

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....s submitted that such procedure not having been followed, the impugned order ought to be set aside and the matter be remanded. 5. Various other contentions have been raised including that the authority ought not to have taken action regarding wrongful availment of ITC unless action was taken against the supplier. 6. Sri. Aravind V. Chavan, learned counsel appearing for the respondent submits....