2024 (2) TMI 999

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....or the Petitioner: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramashish, Mr. Rishabh Jain and Ms. Tanya Saraswat, Advocates. For the Respondents: Mr. Hemant Kumar Yadav, SPC for UOI. Mr. Rajeev Aggarwal, ASC for R-2. JUDGMENT SANJEEV SACHDEVA, J. 1. Petitioner impugns order dated 29.12.2023, whereby the Show Cause Notice dated 23.09.2023 has been adjudicated and a demand has been confirmed....

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....usal of the show cause notice shows that the Department has given specific details of alleged under declaration 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, detailed replies were furnished by the petitioner giving full particulars under each of the....

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....fend the show cause notice by way of a hearing 8. Accordingly, the impugned order dated 29.12.2023 and show cause notice dated 23.09.2023 are set aside. The matter is remitted to the GST Officer for re-adjudication after giving an opportunity of personal hearing. 9. As noticed hereinabove, the impugned order records that petitioner has not furnished the requisite details. The GST Officer is ....