2024 (2) TMI 945

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....red in this case: For the Petitioner: 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 be....

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....eclaration of output tax, excess claim Input Tax 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 uploa....

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....s not provided with an adequate opportunity to defend 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, th....