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TMI Blog2022 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... restriction or qualification in the said order. The order dated 02.03.2020 completely stands quashed. Therefore, the department s appeal was also dismissed as not maintainable. Therefore, the contention of the learned counsel for the petitioner cannot be accepted. The petitioner has to answer to the proposals contained in the show cause notice dated 20.12.2019, content of which has been incorporated in the impugned show cause notice dated 07.01.2022. The so-called new proposals appears to be prima facie covered by the first six proposals in the show cause notice, dated 20.12.2019. They are inter connected. There are no merits in challenge to the impugned show cause notice by the petitioner - The petitioner are directed to file a detaile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound with respect to 5 inward supply tax invoices (iii) Discrepancies between purchase register and inward eway bills. (iv) Suspicion with respect to movement of goods to related parties (v) Re-quantifying the discrepancies in GSTR-3B and GSTR-2A for the Month of April 2018, May 2018 and June 2018. (vi) Discrepancies between sales register and outward e-way bills. 3. It is submitted that these proposals are beyond the scope of the original show cause notice, dated 20.12.2019. Therefore, it is submitted that in the remand proceedings, the respondent cannot go beyond the scope of the original show cause notice, dated 20.12.2019. That apart, the learned counsel for the petitioner submits that the demand was dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accept the contention of the learned counsel for the petitioner. The petitioner has to answer to the proposals contained in the show cause notice dated 20.12.2019, content of which has been incorporated in the impugned show cause notice dated 07.01.2022. The so-called new proposals appears to be prima facie covered by the first six proposals in the show cause notice, dated 20.12.2019. They are inter connected. Therefore, I do not find any merits in challenge to the impugned show cause notice by the petitioner. 7. Be that as it may, I direct the petitioner to file a detailed reply including objections which has been raised in this writ petition before the respondent. The respondent shall consider the same and pass appropriate orders on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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