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2022 (7) TMI 343 - MADRAS HIGH COURTSeeking a direction to the first respondent to consider and pass order on the petition/application, within the time as stipulated by this Court - input tax credit - Section 140(5) of the Central Goods and Services Act, 2017 - HELD THAT:- If at all the petitioner is aggrieved and got merits and substance, he has to produce the relevant records and reply to the show cause notice, wherein he would be given a personal hearing, where he can appear along with the documents, satisfy the authorities. If the contention of the petitioner is reasonable, the same would be accepted, otherwise, further action it would be taken. The first respondent is directed to consider the petitioner's representation within a period of three weeks from the date of receipt of a copy of this order and inform the petitioner about the outcome of the same - the Writ Petition is disposed of.
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