2024 (10) TMI 1520

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..... stice - HELD THAT:- On perusal of both the show cause notice and the summary thereof, it is evident that the said show cause notice is vague and does not contain sufficient particulars to enable the taxpayer to effectively show cause in respect of the proposed tax demand. It is also evident that no personal hearing was offered under the show cause notice and the entry in the relevant column is  .....

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..... oner replied to such show cause notice on 28.07.2023 seeking a month's time to verify relevant records and submit the required information. The impugned order was issued thereafter on 19.10.2023. 2. Learned counsel for the petitioner invited my attention to the show cause notice and pointed out that the said show cause notice is cryptic and does not contain adequate information as to the natur .....

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..... der the show cause notice and the entry in the relevant column is 'not applicable'. 5. In these circumstances, the impugned order is quashed and the matter is remanded for reconsideration. The respondent is permitted to issue a fresh show cause with sufficient particulars to enable the petitioner to respond thereto. Further proceedings, if any, shall be undertaken in accordance with law. 6 .....

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