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TMI Blog2024 (5) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... Verma, Mr. Vibhu Gupta & Mr. Peyush Pruthi, Advocates For the Respondent: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar & Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 12.12.2023 whereby the impugned Show Cause Notice dated 29.09.2023 proposing a demand of Rs. 9,04,200.00/- against the petitioner had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment to the Show Cause Notice. He submits that Annexure-B is in tabular form, which is extracted in the said document itself and as such, there is no separate Annexure-B. 4. Perusal of the Show Cause Notice dated 29.09.2023 shows that the Department has given reasons under separate headings i.e., excess claim of ITC and scrutiny of ITC availed. 5. The impugned order, however, after recording th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x-parte, in accordance with the provisions of CGST / DGST Act & Rules, 2017, as per discrepancies already conveyed through SCN/ DRC-01." The Proper Officer has opined that despite providing another opportunity, neither an online reply has been filed nor has the petitioner appeared in person or through an authorized representative. 6. It may be noticed that the Show Cause Notice specifically state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2023 is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication. 9. Petitioner shall file a further reply to the Show Cause Notice within two weeks from today. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing to the Petitioner and shall pass a fresh speaking order in accordance with law withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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