TMI Blog2024 (2) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... d is a cryptic order - HELD 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 dated 25.10.2023 was furnished by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advocates. For the Respondent: Mr. Raghvendra Shukla, SPC for R-1. Mr. Rajeev Aggarwal, ASC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 23.12.2023, whereby the show cause notice dated 28.09.2023, proposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 dated 25.10.2023 was furnished by the petitioner giving full disclosures under each of the heads. 6. The impugned order, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh further documents/details. 8. Further petitioner was not provided with an adequate opportunity to defend the show cause notice by way of a hearing. 9. In view of the above, the order cannot be sustained and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order and show cause notice is set aside. The matter is remitted to the Proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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