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2024 (2) TMI 589 - RAJASTHAN HIGH COURTReversal of ITC - petitioner has not submitted the supporting evidence like debit entries in Electronic Credit Ledger / Books of Accounts - HELD THAT:- The coordinate bench of this Court in the case of Hindustan Unilever Ltd. [2023 (9) TMI 998 - RAJASTHAN HIGH COURT] inter alia on the aspect of issue involved which is similar to present writ petitions, where the coordinate bench was of the opinion that the provision was being questioned on the ground of workability/difficulty in collecting certificate/proof from the recipient regarding reversal of ITC and, therefore, called upon the Union of India to place before it appropriate suggested mechanism. Subsequent thereto, on two occasions time has been granted, however, the mechanism is yet to be placed before the Court. In view of the observations of coordinate bench of this Court, which, while elaborately hearing the present writ petitions, this Court also felt about the issue being that of lack of/providing a mechanism with regard to the subject matter of the demand raised and sought to be disputed by the petitioner only. In that view of the matter, following the observations made in the case of Hindustan Unilever Ltd.(supra), wherein, interim order was not granted by the coordinate bench and the learned ASG was directed to place before the Court appropriate suggested mechanism, issue notice of the writ petition to the respondents - As the respondent no.1 is represented by learned ASG, notice be issued to respondent nos. 2, 3 & 4, returnable on 22/1/2024.
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