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2024 (2) TMI 1209 - DELHI HIGH COURTValidity of SCN seeking to create a demand under Section 73 Central Goods and Services Tax Act, 2017 - SCNs are bereft of any details and are not in inconsonance with law - violation of principles of natural justice - HELD THAT:- Reference may be had to the reply filed by the petitioner to the Show Cause Notice which shows that the reply is a detailed comprehensive reply adverting to each of the points raised in the Show Cause Notice. Ex-facie it is apparent that the proper officer has not taken into consideration the reply filed by the petitioner while passing the cryptic order dated 31.12.2023. Consequently, the order dated 31.12.2023 cannot be sustained and is accordingly set aside. The matter is remitted to the proper officer to re-adjudicate the Show Cause Notice dated 29.09.2023 by taking into account the detailed reply filed by the petitioner thereto. In case any further detail or clarification is required from the petitioner, the proper officer shall intimate the petitioner qua the same and petitioner shall thereafter promptly furnish his explanation/reply/document to this query, if any raised. The proper officer shall pass a speaking order after giving an opportunity of a personal hearing to the petitioner within four weeks - The issue of jurisdiction as well as validity of the Show Cause Notice dated 29.09.2023 is left open. Petition disposed off.
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