2023 (9) TMI 790 - DELHI HIGH COURT

Input tax credit - denial of credit on the ground that no goods have been supplied to the petitioner - HELD THAT:- Considering that the petitioner has full opportunity to respond to the Show Cause Notice, it is not considered apposite to interfere at this stage. The issues are required to be considered by the Adjudication authority in the first instance. However, it is directed that in the event the petitioner responds to the Show Cause Notice, the concerned officer shall consider the said response. If the concerned officer proposes to pass an adverse order, he shall afford the petitioner full opportunity to be heard and shall pass a speaking order dealing with contentions as advanced by the petitioner.

Petition disposed off.