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TMI Blog2024 (3) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... cate For the Respondent: Mr. Rajeev Aggarwal, Additional Standing Counsel JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 01.12.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 36,60,531.00 including penalty has been raised against the petitioner. The order has been passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the tax payer is not satisfactory. It merely states that "And whereas, in response to the DRC-01, the Taxpayer submitted his reply in DRC-06 and the reply of the registered person as well as data available on GST Portal has been checked/examined and the reply/submission of the Taxpayer is not found to be satisfactory. ******* Now, since No further additional reply/explanation has been recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Further, if the Proper Officer was of the view that the reply is unsatisfactory and further details were required, the same could have been specifically sought from the petitioner. However, the record does not reflect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details. 7. In view of the above, the order cannot be sustained, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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