2026 (4) TMI 1151

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....., Advocate and Sri Abhinay. S., Advocate). For the Respondent: (By Sri. Aravind V. Chavan., Advocate). ORAL ORDER Sri. Aravind Chavan, learned counsel accepts notice for respondent. 2. Petitioner has sought to assail the order-in-original issued by the 1st respondent at Annexure-A on the premise that the order passed is in violation of principles of natural justice. Petitioner has sou....

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....ence to the attempted reconciliation at Annexure-1 while dealing with the findings. 5. Sri. Vikram Huilgol, learned Senior Counsel appearing for the petitioner submits that if the matter is remitted back, petitioner would demonstrate the reconciliation at Annexure-1 to the reply at Annexure-E, which would have the effect of meeting the grounds raised in the show cause notice. 6. Learned coun....

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....mits that Annexure-1 enclosed along with Annexure-E would answer the reconciliation which the petitioner would demonstrate, if the matter is remitted. 9. It is necessary that the petitioner be given an opportunity of reconciliation and to point out that the alleged discrepancy regarding the availment of ITC is explained. The issue being factual and taking note of the reply at Annexure-E along w....