9911796707
TMI Blog2025 (1) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... r Respondent :- C.S.C., Ankur Agarwal (S.C.). 1. This writ petition is directed against order dated 05.11.2024 passed by the respondents under Section 74 of the Goods and Services Tax Act, 2017 (for short, 'the Act'), raising a demand of Rs. 90,25,540/-. 2. A show cause notice under Section 74 of the Act for financial year 2017-18 was issued to the petitioner in terms of the Special Inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed the order as noticed hereinbefore. 4. Learned counsel for the petitioner made vehement submissions that once the SIB report was demanded by the petitioner, which is clearly reflected from the reply to the show cause notice, it was incumbent on the respondents to supply a copy of the SIB report and in absence thereto, passing of the order impugned is in clear violation of principles of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was the SIB report, wherein at numerous places, reference to the survey conducted by the SIB and the conclusions arrived at by it have been indicated. It is not in dispute that on receipt of the show cause notice, the petitioner demanded copy of the SIB report which has not been supplied by the department. Once the foundation of the show cause notice has been the SIB report, it was but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 (Annexure-4 to the petition) is quashed and set aside.
10. The matter is remanded back to the authority, who would supply copy of the SIB report to the petitioner, afford opportunity to respond to the show cause notice within a reasonable time and thereafter, after providing opportunity of hearing as required by Section 74 of the Act, decide the matter afresh. X X X X Extracts X X X X X X X X Extracts X X X X
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