9911796707
TMI Blog2024 (5) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner: Mr. Prabhat Kumar, Mr. Arun Kumar Singh and Mr. Utkarsh Kumar, Advocates. For the Respondents: Ms. Suruchi Mitta, Advocate for UOI. Mr. Rajeev Aggarwal, ASC for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 08.12.2023 whereby the impugned Show Cause Notice dated 26.09.2023 proposing a demand of Rs 12,03,064.80/- against the petitioner has been di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said Show Cause Notice. He further prays for an opportunity to be granted to the petitioner to file a reply to the Show Cause Notice. 5. Perusal of the Show Cause Notice dated 26.09.2023 shows that the Department has raised grounds under separate headings i.e., excess claim of Input Tax Credit ["ITC"]; the excess input tax credit (ITC) claimed on account of non-reconciliation of informati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the matter. In view of aforesaid circumstances, the undersigned is left with no other option to create demand ex-parte, in accordance with the provisions of CGST/DGST act & rules Therefore the DRC-07 has been issued along with applicable interest as per discrepancies already conveyed through SCN/DRC-01." The Proper Officer has opined that despite providing another opportunity, neither an online ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-adjudicate the Show Cause Notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75 (3) of the Act. 10. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. 11. Petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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