9911796707
TMI Blog2024 (4) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... irag Tiwari, Mr. Ramashish and Ms. Tanya Saraswat, Advocates. For the Respondents: Mr. Anurag Ojha, SSC with Mr. Subham Kumar, Advocate for R-2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.03.2024, whereby the impugned Show Cause Notice dated 09.12.2023, proposing a demand of Rs. 50,00,080.00 against the Petitioner has been disposed of and a demand including p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed dealers, return defaulters & tax non-payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 5. The impugned order, however, after recording the narration records that the reply uploaded by the taxpayer is devoid of merits and without any justification. It states that "And whereas, the taxpayer has filed their objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 7. Further, if the Proper Officer was of the view that any 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. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
