2024 (5) TMI 1379

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.... this case: For the Petitioner: Mr. Pulkit Verma, Mr. Vibhu Gupta and Peyush Pruthi, Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC with Prateek Badhwar, Ms. Shagufth H. Badhwar and Ms. Samrdhi Vats, Advocates Mr. Anurag Ojha, SSC with Mr. Kumar Abhishek, Mr. Subham Kumar, Advocates for R-3 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 17.04.2024 wh....

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....the Show Cause Notice dated 27.12.2023 shows that the Department has raised grounds under separate headings i.e., excess claim of Input Tax Credit ["ITC"]; Excess ITC availed in GSTR-3B compared to the tax on inward supplies declared by the suppliers. 5. The impugned order, however, after recording the narration records that demand as ex-parte is created. It states that "And whereas, after goin....

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....oner had not filed any reply/explanation, one opportunity needs to be granted to the petitioner to respond to the Show Cause Notice. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 17.04.2024 is set aside. 8. Petitioner may file a further reply to the Show Cause Notice within four weeks from today. Thereafter, the Proper Offic....