2024 (5) TMI 975

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....pondents: Mr. Harpreet Singh, Senior Standing Counsel with Mr. Suhani Mathur, Mr. Jatin Kumar Gaur and Ms. Pritika Nagpal, Advocates. Mr. Vinish Phogat, Advocate (Through VC). JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.04.2024 whereby the impugned Show Cause Notice dated 06.12.2023, proposing a demand of Rs 3,86,25,289.00 against the petitioner has been disposed ....

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....rder dated 18.04.2024 was passed. 4. He further submits that one opportunity be granted to the petitioner to file a reply to the Show Cause Notice and thereafter the Show Cause Notice be adjudicated in accordance with law. He further submits that this is without prejudice to his challenge to the Notification No. 09/2023. 5. The observations and conclusion in the impugned order dated 18.04.2024 r....

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....ces of the case, we are of the view that it would be in the interest of justice that an opportunity be granted to the petitioner to respond to the Show Cause Notice. Accordingly, the impugned order dated 18.04.2024 is set aside. The matter is remitted to the Proper Officer for re-adjudication and the Show Cause Notice is restored on the file of the proper officer. 8. Petitioner shall file a reply....