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TMI Blog2024 (6) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ndra Aldak, Mr. Agrim Arora and Mr. Sumit Khadaria, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates. Ms. Leelawati Suman, SPC for R-2/ UOI. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.04.2024 whereby the impugned Show Cause Notice dated 29.01.2024 proposing a demand of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was that an audit was conducted in respect of the petitioner, however, there was no application of mind by the proper officer for issuance of Show Cause Notice and Special Audit Report was mechanically applied as one of the grounds in the Show Cause Notice. 5. Perusal of the Show Cause Notice dated 29.01.2024 shows that the Department has simply enclosed the findings of the Special Audit conducte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , another opportunity to submit reply and for the sake of natural justice opportunity for Personal Hearing, as per provision of Section 75 (4) DGST Act, was also provided to the taxpayer by issuing "REMINDER" through the GST portal. Now, the reply has been examined and found not satisfactory. Hence demand is being created in accordance with the provisions laid down in Section 73 (9) of the CGST / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was given to the Petitioner to clarify its reply or furnish further documents/details. 9. In view of the above, the impugned order dated 30.04.2024 cannot be sustained and is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication. 10. Petitioner may file a further reply to the Show Cause Notice within a period of 30 days from today. Thereafter, the Proper Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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