9911796707
TMI Blog2025 (1) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... a duty to consider the reply before it takes a decision to issue a show-cause notice under Section 74 (1) of the Act. However, in the instant case, it is found that the show-cause notice dated 8th August, 2024 is a replica of the intimation given earlier and all that the assessing officer has said is that the reply furnished by the appellants in response to the intimation is not found to be satisfactory and hence, not acceptable. The remaining portion of the show-cause notice has been copied from the earlier intimation and the show-cause notice does not deal with any of the contentions, which were raised by the appellants in their reply to the intimation dated 18th July, 2024. The authority should consider the reply dated 18th July, 2024 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority issuing the show-cause notice does not suffer from the vice of lack of jurisdiction, the Court seldom interferes in a show-cause notice. However, the case on hand is peculiar on facts, which has convinced us to grant certain reliefs to the appellants/assessee. 4. Prior to issuance of the show-cause notice, an intimation of tax ascertained as payable under Section 74 (5) dated 10th July, 2024 was issued to the appellants. In the said intimation, certain particulars were given and it was stated that the appellants have claimed input tax credit against the alleged inward supply of goods from non-existing entities, whose registrations have been cancelled. 5. The intimation has advised the appellants to pay the tax ascertained, failing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 (1) of the Act dated 8th August, 2024 is set aside and the matter is remanded back to the assessing authority to consider the reply dated 18th July, 2024 and if it still finds it to be not satisfactory, it will be well-open to the authority to proceed in accordance with law. 9. In the light of the above order, any observation made by the learned Single Bench touching upon the merits of the matter stands vacated. 10. The certified copy of the impugned order shall be filed during the course of the day. 11. No costs. 12. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree. (HIRANMAY BHATTACHARYYA, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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