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TMI Blog2024 (5) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. Peyush Pruthi, Advocates. For the Respondents: Mr. Abhishek Khanna, SPC with Mr. Ashish Khanna and Mr. Parvesh Khanna, Advocates for R-2. Mr. Anurag Ojha, Sr. SC with Mr. Kumar Abhishek, Mr. Subham Kumar and Mr. Vipul, Advocates for R-3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023 whereby the impugned Show Cause Notice dated 29.09.2023 proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put Tax Credit] ITC and scrutiny of ITC availed. 4. The impugned order, however, after recording the narration records that demand as ex-parte is created. It states that "And whereas, it is notices that the Taxpayer neither filed reply/explanation within stipulated period nor appeared for Personal Hearing before Proper Officer on the given date and time. Further, for the sake of natural justice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative. 5. The only reason for passing the impugned order is that petitioner had not filed any reply to the Show Cause Notice. Considering the Petitioner did not have access to the portal due to the GST registration being cancelled, we are of the view that one opportunity needs to be granted to the Petitioner to respond to the Show Cause Notice. 6. Accordingly, the impugned order dated 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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