TMI Blog2021 (6) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... - 21-4-2021 X X X X Extracts X X X X X X X X Extracts X X X X ..... n light of the stand taken by the Department by way of Undertaking dated 07.04.2021, the question of reopening of the aspect of input tax credit availed by the petitioners, consequent to the petitioners taking benefit in terms of the Undertaking recorded in the order dated 07.04.2021, would not arise and there would be no further proceedings pursuant to such show cause notice in a manner adverse t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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