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TMI Blog2024 (9) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... wal and Mr. Amarinder Singh Baweja, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs.2,92,00,768.00 against the Petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Show Cause Notice, a detailed reply was furnished by the Petitioner giving disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the tax payer is not satisfactory. It merely states "And whereas, a notice for personal hearing was also issued to the taxpayer along with notice DRC 01 to explain their reply/obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have been specifically sought from the Petitioner. However, the record does not reflect that any such opportunity was given to the Petitioner to clarify its reply or furnish further documents/details. 7. In view of the above, the order cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 30.12.2023 is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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