Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (8) TMI 245

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ough: Mr. Udit Malik, ASC and Mr. Vishal Chanda, Advocate for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning orders dated 09.03.2024 and 28.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods and Servic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of September, 2018 had been cancelled with retrospective effect from 01.07.2017. The petitioner had allegedly availed ITC in respect of supplies from the said supplier. 5. The petitioner responded to the impugned SCN. It claimed that it had paid the tax which was the subject of the proposed demand and had also paid the interest on the same, therefore, no further demand could be raised. 6. In re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reads as: - "And whereas, the taxpayer had filed their objections/reply in DRC-06. However, on scrutiny of the same, it has been observed that the same is not acceptable being incomplete, not duly supported by adequate documents, without proper justification and thus unable to clarify the issue. Since, the reply filed is not clear and satisfactory, the demand of tax, interest and penalty co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the petitioner does not seek to press the said challenge in this petition while reserving its rights to do so at later stage, if necessary. 13. In this view, no orders are required to be passed in respect of the challenge of the petitioner to the aforementioned notifications. 14. The petitioner also does not press for its challenge to several orders regarding the constitution of the appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates