9911796707
TMI Blog2024 (2) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... aim - HELD THAT:- It is noticeable that the observation in respect of discrepancy 1 is confined to the reversal of the ITC claim of Rs. 20,04,676/-. In contrast, in the abstract at internal page 16, the SGST dues of Rs. 4,09,63,596/- are specified. Similarly, on comparing the observations in respect of discrepancies 7 to 20, at internal page 15 and 16 of the impugned order, with the article at pag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order was issued pursuant to a show cause notice in Form DRC-01, which was replied to by the petitioner on 30.10.2023, 13.12.2023 and 20.12.2023 along with documentary evidence in support of such reply. A personal hearing was also provided. 2. Learned counsel for the petitioner assails the impugned order first with reference to the discussion on discrepancy 1. He pointed out that the obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Additional Government Pleader, accepts notice on behalf of respondents 1 and 2. He submits that the matter may be remanded for re-consideration in view of the aspects pointed out by learned counsel for the petitioner. 4. As contended by learned counsel for the petitioner, it is noticeable that the observation in respect of discrepancy 1 is confined to the reversal of the ITC claim of Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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