TMI Blog2024 (2) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- A perusal of the show cause notice shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit [ ITC ], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. To the said show cause notice, a detailed reply was furnished by the petitioner giving full disclosures und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es who appeared in this case: For the Petitioner: Mr. Joseph Kodianthara, Senior Advocate with Mr. V. Shyamohan, Ms. Eshita Baruah, Mr. Abraham Joseph Markos and Ms. Tissy Annie Thomas, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.12.2023, whereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not clear and satisfactory . 4. Issue notice. Notice is accepted by learned counsel for respondent. 5. With the consent of learned counsel for parties, petition is taken up for final disposal. 6. A perusal of the show cause notice shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit [ ITC ], under declaration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /details. 9. Further, we note that hearing was fixed on 26.12.2023, notice was issued only on 24.12.2023 at 08:39 PM after the close of office hours and the next day was a gazetted holiday. 10. We are of the view that adequate opportunity had not been granted to the petitioner to defend the show cause notice by way of a hearing. 11. In view of the above, the order cannot be sustained and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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