2024 (5) TMI 970

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....case: For the Petitioner: Mr. Vineet Bhatia, Mr. Aamnaya Jagannath Mishra, Mr. Keshav Garg and Mr. Bipin, Advocates. For the Respondents: Mr. Kshitij Chhabra, Senior Panel Counsel for UOI. Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 21.12.2023 whereby the impugned Show Cause Notice dated 28.09.2023....

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....al and was not communicated to the petitioner through any other means, petitioner was unaware of any proceedings initiated against him. Consequently, petitioner was not able to furnish a reply against the impugned SCN. 5. The impugned order, however, after recording the narration records that demand as ex-parte is created. It states that "And whereas, it is noticed that the Taxpayer neither fil....

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....er an online reply has been filed nor has the petitioner appeared in person or through an authorized representative. 6. As noticed hereinabove, the petitioner did not access the portal due to closure of business and could not reply to the said Show Cause Notice. 7. In view of the above, since the only reason for passing the impugned order is that petitioner had not filed any reply/explanatio....