9911796707
TMI Blog2024 (4) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha H. Badhwar, Mr. Prateek Badhwar & Ms. Samridhi Vats, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand of Rs. 88,34,701.00 against the Petitioner has been disposed of and a demand including penalty has been raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns & exempt supplies; and under declaration of ineligible ITC. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 5. Impugned order dated 30.12.2023 issued on Show Cause Notice dated 24.09.2023, after recording the narration records that the reply uploaded by the taxpayer is unsatisfactory. It states that "And whereas, in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that any further details were required, the same could have been specifically sought from the Petitioner. However, the record does not reflect that any such opportunity was given to the Petitioner to clarify its reply or furnish further documents/details. 8. In view of the above, the impugned order dated 30.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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