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TMI Blog2024 (3) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... h Makhija, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC for R-1 and 4. Mr. Vardhman Kaushik, SPC and Mr. Ajay Kataria, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 24.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 8,22,82,330.00 including pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states that "And whereas, the taxpayer has filed their h objections/reply online on portal through DRC-06 which has been examined thoroughly and was found to be devoid of merits. Therefore, following principle of natural ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable for the reasons that the reply filed by the petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion whether the reply was devoid of merits. He merely held that the reply is devoid of merits which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 6. Further, if the Proper O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation being given, petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act. 9. It is clarified that this Court has neither considered nor com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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