2024 (5) TMI 1210

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..... hivam, Advocates for UOI, Mr. Atul Tripathi, SSC, CBIC, Mr. V.K. Attri, Advocate for Respondent no. 3 & 4. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 05.12.2023, whereby an order under Section 73 of this Central Goods and Services Tax Act, 2017 has been passed and demand is created against the petitioner. It is noticed that a Show Cause Notice dated 28.09.2023 was issue .....

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..... , the impugned order dated 05.12.2023 is set aside. The matter is remitted to the proper officer to pass a fresh speaking order taking into account the reply filed by the petitioner. An opportunity of personal hearing shall also be granted to the petitioner. It is clarified that this Court has neither considered, nor commented upon the merits of the contention of either party. All rights and conte .....

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