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2025 (4) TMI 1013

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..... Mr. I. M. Siddartha Ramarajan For the Respondents : Mr. V. Prashanth Kiran Government Advocate (Taxes) COMMON ORDER Since the issue involved and the relief sought in both these Writ Petitions are identical in nature, the same were heard together and are disposed of vide this common order. 2. Challenging the impugned Show Cause Notices dated 18.02.2025 passed by the first respondent under Rule .....

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..... ar 2023-24. Therefore, the Input Tax Credit was blocked by the respondents. According to the petitioner, that the transactions of inward supplies from the suppliers are bonafide, as such the issue of fake invoices, does not arise. 4. It is also submitted that pursuant to the issuance of show cause notices dated 18.02.2025, the petitioner had submitted his reply along with documentary evidence. Si .....

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..... at challenge to the show cause notices in Form DRC-01 dated 18.12.2024 is premature. In the present case, the petitioner had submitted his reply to the said show cause notices issued by the first respondent along with documentary evidence. It is also pointed out that the reason for filing the present Writ Petitions is to get immediate relief to unblock the input tax credit. The learned counsel for .....

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..... tary evidence to the show cause notices dated 18.02.2025 and issue a 7 days clear notice by fixing the date for personal hearing to the petitioner. (ii) If the respondent-Authority comes to the conclusion that the petitioner's case is not pertaining to fake invoices, the respondents are directed to consider the request of the petitioner, for unblocking of Input Tax Credit. (iii) The above .....

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