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TMI Blog2024 (5) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. Pulkit Verma, Mr. Vibhu Gupta and Peyush Pruthi, Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC with Prateek Badhwar, Ms. Shagufth H. Badhwar and Ms. Samrdhi Vats, Advocates Mr. Anurag Ojha, SSC with Mr. Kumar Abhishek, Mr. Subham Kumar, Advocates for R-3 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 17.04.2024 whereby the impugned Show Cause Notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Department has raised grounds under separate headings i.e., excess claim of Input Tax Credit ["ITC"]; Excess ITC availed in GSTR-3B compared to the tax on inward supplies declared by the suppliers. 5. The impugned order, however, after recording the narration records that demand as ex-parte is created. It states that "And whereas, after going through the contents of the attached SCN/DRC-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity needs to be granted to the petitioner to respond to the Show Cause Notice. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 17.04.2024 is set aside. 8. Petitioner may file a further reply to the Show Cause Notice within four weeks from today. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notice after giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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