9911796707
TMI Blog2024 (12) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... shu Saini, Advs. For the Respondents Through: Ms. Manisha Agrawal Narain, CGSC with Mr. Chandandeep Singh, Mr. Sandeep Singh Somaria and Mr. Akhil Gupta, Advs. for R-1/UOI Mr. Anurag Ojha, SSC with Mr. Dipak Raj and Mr. Shubham Kumar, Advs. Mr. Rajeev Aggarwal, ASC with Mr. Mayank Kamra, Adv. ORDER PER CM APPL. 67494/2024 (Ex.) Exemption is allowed, subject to all just exceptions. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other orders or directions, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. (D) Craves leave of this Hon'ble Court to raise any other additional ground at the time of hearing of the present Petition" 2. However, before us, the challenge is laid principally to the order dated 30 December 2023 which constitutes the final decision which has been taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting documents in DRC-06 within stipulated time i.e. 30 days from the date of issuance of the notice, if the taxpayer is not agreeing with the proposed demand of tax and interest in the notice DRC-01. The taxpayer filed their reply. On scrutiny of the same, it has been observed that the same is not acceptable as incomplete, not duly supported by adequate documents, without proper justification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ends of justice would warrant the matter being remitted for consideration of the proper officer afresh. 7. We, accordingly, allow the present writ petition and quash the impugned order dated 30 December 2023. The matter shall consequently be taken up by the proper officer for re-adjudication and bearing in mind the replies which were submitted by the writ petitioner. All rights and contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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