TMI Blog2024 (4) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration of output tax - excess claim of Input Tax Credit - ITC claimed from cancelled dealers - return defaulters and tax non payers - HELD THAT:- It is an admitted case of the Department that in case registration is cancelled retrospectively, the taxpayer cannot access the portal. Accordingly, there is merit in the contention of the petitioner that he was not served with the impugned Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Shaguftha H. Badhwar and Ms. Samridh Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 04.12.2023, whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand of Rs. 7,56,66,476.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, another opportunity to submit reply and observing principles of natural justice, opportunity for Personal Hearing, as per provision of Section 75(4) DGST Act, was also provided to the taxpayer by issuing REMINDER through the GST portal. Now, since no reply I explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicate that the taxpayer has nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned Show Cause Notice and the impugned order which was issued after the registration was cancelled. 7. In view of the above, we are of the view that the impugned order which had been passed solely on account that petitioner had not filed a reply cannot be sustained. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 04.12.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
