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TMI Blog2024 (6) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the same do not contain any reasoning. The case of the petitioner that fraud was committed by the tax consultant is not even adverted to in the said orders. Further, the orders do not have any CRN number, nor is the name of any assessee mentioned. The order passed by the Assistant Commissioner, Mr. Vinod Kumar states that no reply has been received and as such it is assumed that taxpayer ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chaudhry, Mr. Arpit Bamal, Mr. Vaibhav Chaudhry, Mr. Alok Yadav, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns orders dated 26.12.2023 whereby the Show Cause Notice dated 26.09.2023 issued by Mr. Vinod Kumar, Assistant Commissioner has been disposed of. Learned counsel for the petitioner submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax consultant who was engaged by the petitioner. 4. Perusal of the impugned orders dated 26.12.2023 issued by Mr. Vinod Kumar, Assistant Commissioner and the GST officer, Mr. Amit Kumar show that the same do not contain any reasoning. The case of the petitioner that fraud was committed by the tax consultant is not even adverted to in the said orders. Further, the orders do not have any CRN number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and circumstances of the case, petitioner is granted further two weeks time to file a supplementary reply to the Show Cause Notice as well as the Scrutiny Notice. Thereafter, the proper officer shall pass a fresh speaking after giving an opportunity of personally hearing to the petitioner. 7. It is clarified this Court has neither considered, not commented on the merits of the contentions of e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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