2024 (12) TMI 138

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....h: Mr. Gaurav Gupta and Mr. Deepanshu Saini, Advs. For the Respondents Through: Ms. Manisha Agrawal Narain, CGSC with Mr. Chandandeep Singh, Mr. Sandeep Singh Somaria and Mr. Akhil Gupta, Advs. for R-1/UOI Mr. Anurag Ojha, SSC with Mr. Dipak Raj and Mr. Shubham Kumar, Advs. Mr. Rajeev Aggarwal, ASC with Mr. Mayank Kamra, Adv. ORDER PER CM APPL. 67494/2024 (Ex.) Exemption is allowed, su....

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....der Section 168A of the CGST Act, 2017. (C) Pass any other orders or directions, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. (D) Craves leave of this Hon'ble Court to raise any other additional ground at the time of hearing of the present Petition" 2. However, before us, the challenge is laid principally to the order dated 30 Decem....

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.... notice DRC-01 under section 73 was also advised to file their objections/reply/supporting documents in DRC-06 within stipulated time i.e. 30 days from the date of issuance of the notice, if the taxpayer is not agreeing with the proposed demand of tax and interest in the notice DRC-01. The taxpayer filed their reply. On scrutiny of the same, it has been observed that the same is not accep....

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....sion, Mr. Agarwal submitted that rather than the matter being retained on the board of this Court, the ends of justice would warrant the matter being remitted for consideration of the proper officer afresh. 7. We, accordingly, allow the present writ petition and quash the impugned order dated 30 December 2023. The matter shall consequently be taken up by the proper officer for re-adjudication a....