Where Competent Authority had issued a show cause notice proposing a demand against assessee on ground that ITC was availed from suppliers whose registration was cancelled and assessee had filed a detailed reply, but Competent Authority did not take into consideration reply submitted by assessee and passed a cryptic order, matter was to be remitted to Competent Authority for readjudication – RPJ Polymers v. Union of India – [2024] 162 taxmann.com 343 (Delhi)