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TMI Blog2025 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded to the 3rd respondent for fresh consideration. The 3rd respondent should give all parties the opportunity to hear and consider the materials they produced in the proceedings. The 3rd respondent will decide the matter as expeditiously as possible by passing a reasoned order.
Petition disposed off by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent for fresh adjudication of the show cause notice issued to the petitioner. Accordingly, there is no point in relegating the petitioner to the alternate remedy. 4. Mr. Rohan Shah learned Senior Advocate for the petitioner, has submitted that several grounds were raised on behalf of the petitioner. Still, most of those grounds and submissions in support thereof have not been considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order and remand the matter to the 3rd respondent for reconsideration of the entire matter afresh by providing full opportunity of hearing to all the parties. 7. Another reason for adopting the above course of action is the CBIC Circular dated 10 September 2024, which, according to Mr Shah, will also impact the proceedings in the show cause notice, and the same was not available whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ploading this order. 11. Ms. Chavan states that the respondents also require certain agreements, invoices and payment details from the petitioner. She states that a list would be furnished to the petitioner within two weeks of uploading this order. Mr. Shah states that the petitioner will supply the necessary details as may be sought within two weeks of receiving such intimation. 12. The above s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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