2024 (3) TMI 630

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....: Mr. Prince Mohan Sinhaa, Mr. Rajeev Deora and Mr. Manish Jain, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 26.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 4,70,512.....

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....ithout providing an opportunity for hearing Petitioner was served with attachments to the Show Cause Notice dated 26.09.2023 along with DRC-01. 5. He submits that a detailed reply dated 22.10.2023 was filed to the Show Cause Notice dated 26.09.2023, however, the impugned order dated 29.12.2023 does not take into consideration the reply submitted by the petitioner and is a cryptic order. 6. P....

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....ain reply which is not supported with proper calculations/reconciliation and relevant documents. Since, the reply filed is not clear and satisfactory, the demand of tax and interest conveyed via DRC-01 is confirmed, with the direction to deposit the amount mentioned in DRC-07 within one month from the date of receipt of this demand notice, failing which recovery proceedings u/s 79 of CGST Act will....

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.... not reflect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details. 10. 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 29.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. ....