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2022 (11) TMI 689 - HC - VAT and Sales TaxInput tax credit - non-quoting of Section 16(2)(c) of the CGST Act in the show cause notice - It is the case of the petitioner that all conditions prescribed under Section 16 of the CGST/GGST Act are fulfilled and the claim is made of the Input Tax Credit (ITC) on the supplies by the petitioner - HELD THAT:- Issue Notice returnable on 24.11.2022. Learned Assistant Government Pleader waives service of notice for and on behalf of respondent no.3. Qua rest of the respondents, over and above the regular mode of service, service through speed post is permitted.
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