2024 (3) TMI 338

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....er: Mr. Harsh Makhija, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC for R-1 and 4. Mr. Jitesh Vikram Srivastava, SPC and Mr. Prajesh Vikram Srivastava, Advocate. Mr. Aditya Singla, SSC for CBIC with Mr. Anand Pandey, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a de....

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....To the said Show Cause Notice, a detailed reply dated 23.10.2023 was furnished by the petitioner giving full disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states that "And whereas, in response to the DRC-01, the Taxpayer submitted his reply in Form DRC-06. The reply....

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....een specifically sought from the petitioner. However, the record does not reflect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details. 7. In view of the above, the order cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 27.12.2023 is set aside. Th....