2024 (4) TMI 654

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....eared in this case: For the Petitioner: Mr. V.S. Negi and Ms. Sangeeta Rana, Advocates. For the Respondents: Mr. Rajeeev Agarwal, ASC with Ms. Samiksha Jain, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 07.02.2024, whereby a demand has been created against the petitioner and the same has been set off against blocked ITC. 2. Issue notice. Notice is acc....

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....of the petitioner, however, the said proceedings were dropped by order dated 25.08.2023 upon consideration of the reply of the petitioner. 8. Since no show cause notice was issued prior to passing of impugned order, on the said technical ground alone, this order is liable to be set aside. The same is accordingly quashed. 9. It is clarified that it would be open to the respondents to pass an appr....