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2024 (4) TMI 106 - DELHI HIGH COURTValidity of Demand Order - Seeking opportunity to upload the supporting documents, inter-alia, the invoices, payment proof etc. and also an opportunity of personal appearance - HELD THAT:- Learned counsel for petitioner submits that the petitioner had appeared before the concerned authority, however, since a large number of matters were listed in one day before the proper officer and no record of appearance is maintained, the impugned order records that petitioner did not appear. He further submits that a reply was submitted, however, on account of an error in the office of the petitioner, annexures to the reply, though mentioned in the reply, could not be uploaded. He prays that an opportunity be given to the petitioner to upload the supporting documents, inter-alia, the invoices, payment proof etc. and also an opportunity of personal appearance be given to the petitioner. The impugned order dated 29.12.2023 is set aside. The matter is remitted to the proper officer to re-adjudicate the Show Cause Notice. Petitioner shall file all the relevant invoices and the supporting documents within a period of two weeks from today. Thereafter, the property officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal appearance.
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