TMI Blog2024 (3) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... had access to the portal as the registration of the petitioner had been cancelled retrospectively - HELD THAT:- Perusal of the Show Cause Notice shows that the Department has given separate headings excess claim Input Tax Credit [ITC], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. The impugned order, however, after recording the nar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athur and Mr. Jatin Kumar Gaur, Advocates for R-4 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 22.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 36,63,454.00 including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed dealers, return defaulters and tax non-payers. 5. The impugned order, however, after recording the narration, records that a demand as ex-parte is created. It merely states that: And whereas, it is noticed that the Taxpayer neither filed reply/explanation within stipulated period nor appeared for Personal Hearing before Proper Officer on the given date and time, Further, another opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 22.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. 8. Petitioner shall file reply to the Show Cause Notice within two weeks. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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