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2024 (3) TMI 833

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..... r bills which were made without supply of goods or services provided the petitioner was precluded from filing a reply to the Show Cause Notice. Thus, order dated 23.12.2021 is set aside. Respondents are directed to furnish all material that they possess in support of the Show Cause Notice dated 05.11.2021 to the petitioner within one week. Petitioner shall file a reply within a period of seven wor .....

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..... hereby the CGST registration of the petitioner has been cancelled w.e.f. 01.07.2017. 2. Learned counsel for the petitioner interalia submits that Show Cause Notice dated 05.11.2021 is itself defective in as much as it does not provide any details of the alleged invoices or bills which were made without supply of goods or services. He submits that no enquiry has been conducted to even certain as to .....

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..... accordance with law within a maximum period of two weeks of filing of the reply. 5. It is clarified that this Court has neither considered nor committed on the merits of contentions of either party. Proper Officer shall adjudicate the Show Cause Notice uninfluenced by anything stated in this order on merits. He shall pass a detailed speaking order after giving an opportunity of personal hearing to .....

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