2024 (2) TMI 1001

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not give any reason - demand under Section 16 (2)(c) and 17 (5) of the Goods and Services Tax Act, 2017 - HELD THAT:- Perusal of the order shows that the order is a cryptic order without giving any details. After narrating the recitals, it merely records in view of above, there is no option but to proceed with the demands mentioned in the Show Cause Notice . The impugned order is accordingly set a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -3 and R-4. JUDGMENT SANJEEV SACHDEVA, J. 1. Petitioner impugns order dated 24.12.2023, whereby Show Cause Notice dated 24.09.2023, has been set aside and demand created against the petitioner. 2. Learned counsel for petitioner submits that petitioner could not file a reply to the Show Cause Notice on account of bereavement of the husband of the proprietor. He submits that the Show Cause Notice ra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ds in view of above, there is no option but to proceed with the demands mentioned in the Show Cause Notice . 5. The impugned order is accordingly set aside. Petitioner is given an opportunity to file a reply to the Show Cause Notice within one week from today. On such a reply being filed, the proper officer shall adjudicate the Show Cause Notice afresh within a period of four weeks after giving an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X