2025 (2) TMI 1156

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..... Petitioner : Mr. Prakash Shah, Sr. Adv. with Mr Rajat Mittal, Mr. Suprateek Neogi, Ms. Priyanshu , Advs For the Respondent : Mr. Sumit Batra , SSC ORDER 1. This writ petition has been preferred seeking the following reliefs : - "i) Issue a writ of certiorari or writ in the nature of certiorari quashing the Impugned Order, dated 29.04.2024, bearing Order Reference No. ZD0704240668370 passed .....

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..... detailed order that came to be passed on 31 July 2024 and where the principal grounds of challenge came to be noticed in the following terms:- "3. The petitioner has filed the present petition impugning an order dated 29.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the De .....

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..... in reading of the impugned order that the petitioner's response has not been considered. The Adjudicating Authority has passed the impugned order confirming the demand as set out in the impugned SCN and rejected the reply furnished by the petitioner. 8. The only reason set out in the impugned order for rejecting the reply of the petitioner reads as under: - "The taxpayer has submitted his re .....

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..... sed in the show cause notice without even alluding to the response submitted by the tax payer. 11. In the given circumstances, let a counter affidavit be filed by the respondent within a period of four weeks from date. Rejoinder thereto, if any, be also filed before the next date of hearing. 12. The respondent shall specifically submit their response as to why such orders may not be set asid .....

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..... or consideration afresh. 4. Accordingly and for the aforesaid reasons, we allow the instant petition and quash the order dated 29 April 2024. 5. The matter shall stand remitted to the Adjudicating Authority for consideration afresh and bearing in mind the response which had been submitted by the petitioner. 6. All rights and contentions of respective parties on merits are kept open.
Case la .....

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