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2024 (5) TMI 1037 - DELHI HIGH COURTViolation of principles of natural justice - ex-parte demand created u/s 73 of CGST Act, 2017 - Lack of response to Show Cause Notice - excess claim of ITC and scrutiny of ITC availed - HELD THAT:- The only reason for passing the impugned order is that petitioner had not filed any reply to the Show Cause Notice. In view of the stand of the Respondents that there is no Annexure-B, we are of the view that one opportunity needs to be granted to the Petitioner to respond to the Show Cause Notice. The impugned order dated 12.12.2023 is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication - Petition disposed off by way of remand.
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