2024 (5) TMI 1382

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....red in this case: For the Petitioner: Mr. Prabhat Kumar, Mr. Arun Kumar Singh and Mr. Utkarsh Kumar, Advocates. For the Respondents: Ms. Suruchi Mitta, Advocate for UOI. Mr. Rajeev Aggarwal, ASC for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 08.12.2023 whereby the impugned Show Cause Notice dated 26.09.2023 proposing a demand of Rs 12,03,064.80....

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....dings. As such, he could not file any reply to the said Show Cause Notice. He further prays for an opportunity to be granted to the petitioner to file a reply to the Show Cause Notice. 5. Perusal of the Show Cause Notice dated 26.09.2023 shows that the Department has raised grounds under separate headings i.e., excess claim of Input Tax Credit ["ITC"]; the excess input tax credit (ITC) claimed ....

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.... indicate that the taxpayer has nothing to say in the matter. In view of aforesaid circumstances, the undersigned is left with no other option to create demand ex-parte, in accordance with the provisions of CGST/DGST act & rules Therefore the DRC-07 has been issued along with applicable interest as per discrepancies already conveyed through SCN/DRC-01." The Proper Officer has opined that despite p....