2024 (3) TMI 1094

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....oner: Mr. Saurabh Kumar and Ms. Srishti Yadav, Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 30.11.2023, proposing a demand of Rs. 3,40,75,064.00 against the Petitioner has been disposed of and a demand including pena....

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....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 incomplete. It merely states that "And whereas, the taxpayer file their objections/reply in DRC-06 on 30/12/2023 which was incomplete in nature due to lack of supporting documents to substantiate their claim and no o....

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....w that any further details were required, the same could have been 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. ....