9911796707
TMI Blog2025 (5) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax) ORDER The present Writ Petition is filed challenging the impugned assessment order dated 04.12.2024 passed by the respondent relating to the assessment year 2020-21, on the ground of violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of financial leasing services under the CGST Act. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues, and the second issue is pertaining to the reversal of Input Tax Credit (ITC), which was not put on notice to the petitioner in the show cause notice dated 26.10.2023. Hence, the learned counsel submitted that the impugned order travelled beyond the proposals raised in the show cause notice dated 26.10.2023 and has confirmed the demand of tax to the tune of Rs. 1,56,53,60,166/- on an entir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as show cause notice and the petitioner may submit their objections along with the relevant documentary evidence and after considering the same, the respondent authority will pass orders in accordance with law. 4. Heard the learned counsel for the petitioner as well as the learned Special Government Pleader (Taxes) for the respondents and perused the materials available on record. 5. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions made by the learned counsel on either side as well as the instructions from the respondent Department, this Court is of the view that the impugned order was passed without application of mind and in violation of principles of natural justice and therefore the impugned order dated 04.12.2024 be treated as show cause notice and the petitioner shall submit their reply. 7. For the reasons s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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