2024 (2) TMI 999

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...., 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 against the petitioner along with pen....

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.... 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 heads. 5. The impugned order, however, aft....

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.... 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 directed to intimate to the petitioner details/documen....