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TMI Blog2024 (10) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Anuj Bansal and Mr. Anunav Kumar, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC alongwith Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J.(Oral) 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 31.08.2024 (hereafter the impugned order) passed by the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any ITC in respect of the exempted supplies. In addition, the petitioner also furnished a reconciliation statement. It is material to note that the petitioner's response to the SCN spans fifteen pages. It is apparent from a plain reading of the impugned order that the response submitted by the petitioner to the SCN has been disregarded. The impugned order rejects the response furnished by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expiry of the period of limitation for passing an order under Section 73 of the CGST Act in respect of the financial year 2019-20. 7. Mr. Aggarwal, learned counsel appearing for the respondent submits that the impugned order may be set aside and the matter be remanded to the adjudicating authority for deciding it afresh. 8. It is relevant to note that remanding a matter to the concerned authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall complete the adjudication within a period of six months from date after affording the petitioner an opportunity to be heard.
11. It is clarified that if the adjudication is not completed within the aforesaid period, the proceedings shall lapse.
12. The present petition is disposed of in the aforesaid terms.
13. All pending applications are also disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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