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2024 (1) TMI 724 - CESTAT AHMEDABADValidity of SCN - the assesse is Drushti Computer Centre under Drushti Charitable Trust whereas the show cause notice, Order-In- Original and the Order- In –Appeal was issued against Arunkant Jadav showing him as a proprietor of Drushti Computer Centre and Director of M/s. Drushti Charitable Trust - HELD THAT:- It is held that despite raising this specific issue before the Adjudicating Authority as well as Commissioner (Appeals) no finding was given, Since there is no dispute that the demand was raised, confirmed and upheld against Shri Arunkant Jadav whereas the assesse from which the demand is recoverable is not Arunkant jadav but it is M/s. Drushti Computer Centre under Drushti Charitable Trust, therefore, on this ground alone that the show cause notice was issued to the wrong person the entire proceeding is ab- initio illegal and incorrect. The impugned order is set aside and appeal is allowed.
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