2024 (2) TMI 803

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....the Petitioner: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advocates. For the Respondent: Mr. Raghvendra Shukla, SPC for R-1. Mr. Rajeev Aggarwal, ASC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 23.12.2023, whereby the show cause notice dated 28.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 10,11,855.60/- including p....

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....["ITC"], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. To the said show cause notice, a detailed reply dated 25.10.2023 was furnished by the petitioner giving full disclosures under each of the heads. 6. The impugned order, however, after recording the narration, records that the reply uploaded by the tax payer is not satisfactor....

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....to defend the show cause notice by way of a hearing. 9. 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 and show cause notice is set aside. The matter is remitted to the Proper Officer for re-adjudication. 10. As noticed hereinabove, the impugned order records that petitione....