9911796707
TMI Blog2024 (6) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The petitioner's reply dated 18.12.2023, including proof of uploading thereof on 20.12.2023, is on record. On examining the impugned order, such order does not refer to or deal with the petitioner's reply. The petitioner was also not provided a personal hearing. Therefore, in order to provide an opportunity to the petitioner to place all relevant documents on record so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T DRC-01A on 21.09.2023. This was followed by show cause notice dated 05.10.2023. Such show cause notice was replied to on 18.12.2023 and such reply was uploaded on the GST portal on 20.12.2023. The impugned order was issued thereafter on 04.01.2024. 2. By referring to the impugned assessment order, learned counsel submits that the reply to the show cause notice was not taken into consideration at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not refer to or deal with the petitioner's reply. The petitioner was also not provided a personal hearing. 5. Therefore, in order to provide an opportunity to the petitioner to place all relevant documents on record so as to justify the ITC claim, the impugned order calls for interference. Hence, the impugned order is quashed and the matter is remanded to the assessing officer for re-cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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