2024 (3) TMI 746

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....USTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Rakesh Kumar, Mr. P.K. Gambhir and Mr. Akul Mangla, Advocates. For the Respondents: Mr. Rajiv Aggarwal, Addl. Standing Counsel and Ms. Samridhi Vats, Advocate Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates for R-4 JUDGMENT SANJEEV SACHDEVA, J. (ORA....

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....ed on record by the petitioner which show that in the dropdown menu of the assessment years, there is no entry shown and it is blank. 4. Perusal of the Show Cause Notice shows that the Department has given separate headings excess claim Input Tax Credit ["ITC"], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. 5. The impugned ord....

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....o access the Show Cause Notice or reply to the said Show Cause Notices. 7. In view of the above, we are of the view that the impugned order which had been passed solely on account that petitioner had not file a reply cannot be sustained. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 22.12.2023 is set aside. The matter is rem....