9911796707
TMI Blog2024 (2) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.03.2023 whereby the limitation period for exercise of power under Section 73 of the Central Goods and Services Tax Act, 2017 has been extended - proceedings under Section 73 of the Act have been concluded and a demand has been created against the petitioner - HELD THAT:- The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Petitioner: Mr. Abhishek Garg, Mr. Yash Gaiha and Mr. Ranesh Mankotia, Advocates For the Respondents: Ms. Shaguftha Hameed, Mr. Prateek Badhwar, Ms. Samridhi Vats, Advocates for Mr. Rajeev Aggarwal, ASC Ms. Sonu Bhatnagar, Senior Standing Counsel with Ms. Nishtha Mittal and Ms. Apurva Singh, Advocates for R-3 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. Notice is accepted by learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and repeated opportunities which indicates that the taxpayer has nothing to say in the matter. 6. The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. 7. The proper officer had to at least consider the reply on merits and then form an opinion whether the explanation was sufficient or not. He merely h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
