2024 (2) TMI 945

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....ioner: Mr. Prabhat Kumar, Mr. Utkarsh Kumar, Advocates. For the Respondent: Mr. Abhishek Yadav, SPC for UOI with Mr. Anchit, Advocate. Mr. Rajeev Aggarwal, ASC for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.12.2023, whereby the show cause notice dated 25.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 32,92....

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....ax Credit ["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 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 taxpayer is not satisfactory. It mere....

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....d the show cause notice by way of a hearing. 9. In view thereof, 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 petitioner has not furnish....