2024 (10) TMI 1435

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..... that orders have been passed solely on the ground that reply has not been submitted by petitioner. Accordingly, an opportunity needs to be granted to the petitioner to file a reply to the Show Cause Notice. The impugn orders are set aside. Matter is remitted to the proper officer for re-adjudication of the Show Cause Notice - Petition allowed by way of remand. - HON BLE MR. JUSTICE SANJEEV SACHD .....

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..... hich are exempted from Sales Tax and refers to the list of exempted goods under the Goods and Service Tax Act and refers to Entry No. 4901. 5. Perusal of the impugn orders shows that said orders have been passed solely on the ground that reply has not been submitted by petitioner. Accordingly, we are of the view that an opportunity needs to be granted to the petitioner to file a reply to the Show .....

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