9911796707
TMI Blog2024 (4) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner: Mr. Bimal Jain & Mr. Keshav Jatwani, Advocates For the Respondents: Mr. Varun Chugh, Advocate for R-1. Mr. Rajeev Aggarwal, ASC with Ms Shaguftha Hameed & Ms. Samridhi Vats, Advocates for R-2 & 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for petitioner seeks stay of the operation of impugned order dated 30.12.2023. He, however, submits that if the matter is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.08.2024 is cancelled. 4. Learned counsel for Petitioner submits that Petitioner had filed a detailed reply dated 25.10.2023, however, the impugned order dated 30.12.2023 does not take into consideration the reply submitted by the Petitioner and is a cryptic order. 5. Perusal of the Show Cause Notice dated 25.09.2023 shows that the Department has given separate headings i.e., under declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplete, not duly supported by adequate documents and unable to clarify the issue. Since, the reply filed is not clear and satisfactory, the demand of tax and interest conveyed via DRC-01 is confirmed." The Proper Officer has opined that the reply is incomplete, not duly supported by adequate documents, not clear and unsatisfactory and unable to clarify the issue. 7. The observation in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 30.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. 10. Petitioner shall file a reply to the Show Cause Notice within a period of 30 days from today. Thereafter, the Proper Officer shall re-adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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