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TMI Blog2024 (4) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... Amarinder Singh Baweja, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 2,92,00,768.00 against the Petitioner has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice, a detailed reply was furnished by the Petitioner giving disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states "And whereas, a notice for personal hearing was also issued to the taxpayer along with notice DRC 01 to explain their reply/objections aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 30.12.2023 is set aside. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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