9911796707
TMI Blog2024 (4) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared in this case: For the Petitioner: Mr. R.P. Singh, Advocate. For the Respondents: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar, Advocate for R-1. Mr. Rajeev Aggarwal, Additional Standing Counsel with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar and Ms. Samridh Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 04.12.2023, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submit reply and observing principles of natural justice, opportunity for Personal Hearing, as per provision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly with effect from 26.07.2017. 6. 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 Cause Notice and the impugned order which was issued after the registration was cancelled. 7. In view of the above, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectorate General of Goods and Services Intelligence, Ghaziabad Regional Unit. This order would be without prejudice to the proceedings already initiated by the Directorate General of Goods and Services Intelligence, Ghaziabad, Regional Unit and defence of the petitioner thereto. 10. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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