2024 (3) TMI 113

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.... Akanksha Choudhary, Mr. R.K. Naroola, Mr. Udayan Mukerji, Ms. Bhavika Kohli and Mr. Devansh Garg, Advocates. For the Respondents: Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 22.12.2023 whereby the proceedings under Section 73 of the Central Good and Service Tax Act 2017 have been concluded and a demand has been created against the pe....

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.... with the department and information furnished by you, if any, demand is created for the reasons and other details attached in annexure". 6. Further, the observation in the impugned order dated 22.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. 7. The proper officer had to at least consider the reply on merits and then form an opinion wheth....