9911796707
TMI Blog2024 (6) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice was issued which is contrary to the provisions mandated under the Section 73 of the Act and Rule, 142 of the Rules - Violation of principles of natural justice - HELD THAT:- Let Notice be issued, returnable by 4 (four) weeks. Mr. B. Chowdhury, learned Standing Counsel, CGST accepts notice on behalf of the respondents no. 1 to 3 and Mr. D.J. Das, learned CGC accepts notice on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total amount of Rs.10,29,10,641/-. This demand has been raised on the writ petitioner directing the writ petitioner to make the payment by 28.05.2024. The learned counsel for the petitioner submits that this order is passed on the basis of a notice which was issued to the writ petitioner for alleged excess claim of input tax credit. It is submitted that there was no show-cause notice issued rather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken in the matter. That being the case, the matter ought to have been closed. However, by subsequent notice the matter was reopened and for the same financial years and without any reasons being afforded, the impugned order dated 28.04.2024 has been passed by the respondent authorities. It is further submitted that both the show-cause notice and the demand notice are not signed and as per the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents are represented by their respective counsel, Notices are waived. However, extra copies of the petition be served to them within a period of 1 (one) week from today. Let the matter be listed on 24.06.2024. Considering the submissions made by the learned counsel for the petitioner and in view of the provisions of the Act read with the Rules, it prima facie appears that the provisions have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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