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2023 (11) TMI 1201 - MADRAS HIGH COURTValidity of impugned Assessment order - seeking to demand the input tax credit availed by the petitioner on the strength of invoices raised by one M/s.C.A.Gowtham Steels - HELD THAT:- Although the order passed by the respondent cannot be faulted as the petitioner has failed to respond to notice in DRC -01 dated 11.03.2023 issued for the respective Assessment years, the fact remains that the dispute pertains to input tax credit availed by the petitioner on the suppliers allegedly made by M/s.C.A.Gowtham Steels to the petitioner. Considering the fact that the order has been passed in favour of the petitioner's sister company namely M/s.Tarsun Steels India (P) Limited, Court is inclined to set aside the impugned order and remits the cases back to the respondent to pass a fresh order on merits and in accordance with law. It is open for the respondent to pass a fresh order on merits after considering the aforesaid order of the Central Authority dated 10.02.2023. Petition disposed off.
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