2023 (11) TMI 1281

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..... ered apposite to examine any of the issues raised by the petitioner as the matter is at the show cause notice stage. The petitioner would be at liberty to address all issues, including those as set out above, before the concerned officer. Needless to state that the concerned officer is required to examine all the issues, as raised. If the said contentions are not accepted, the concerned officer is .....

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..... t (ITC) amounting to ₹41,64,080/- as reflected at Serial No. 6. However, at Serial No. 9, an amount of ₹41,64,082/- is reflected as utilised in the same year. She states that these two entries are inconsistent. 4. Second, she submits that the impugned SCN indicates that it has been issued on the assumption that the petitioner is involved in executing works contract. She states that in .....

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