2024 (4) TMI 616

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.... appeared in this case: For the Petitioner: Mr. Bimal Jain & Mr. Keshav Jatwani, Advocates For the Respondents: Mr. Varun Chugh, Advocate for R-1. Mr. Rajeev Aggarwal, ASC with Ms Shaguftha Hameed & Ms. Samridhi Vats, Advocates for R-2 & 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for petitioner seeks stay of the operation of impugned order dated 30.12.2023. He, howev....

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....p for final disposal today. Next date of 22.08.2024 is cancelled. 4. Learned counsel for Petitioner submits that Petitioner had filed a detailed reply dated 25.10.2023, however, the impugned order dated 30.12.2023 does not take into consideration the reply submitted by the Petitioner and is a cryptic order. 5. Perusal of the Show Cause Notice dated 25.09.2023 shows that the Department has gi....

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....ame, it has been observed that the same is incomplete, not duly supported by adequate documents and unable to clarify the issue. Since, the reply filed is not clear and satisfactory, the demand of tax and interest conveyed via DRC-01 is confirmed." The Proper Officer has opined that the reply is incomplete, not duly supported by adequate documents, not clear and unsatisfactory and unable to clarif....

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....ails. 9. In view of the above, the impugned order dated 30.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 30.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. 10. Petitioner shall file a reply to the Show Cause Notice within a period of 30 days from ....