9911796707
TMI Blog2024 (2) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... cryptic order - under declaration of output tax - excess claim Input Tax Credit, under declaration of ineligible ITC - ITC claim from cancelled dealers - HELD THAT:- The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states that no reply/explanation has been received from the taxpayer despite sufficient opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order and show cause notice is set aside. The matter is remitted to the Proper Officer for re-adjudication - Petition allowed by way of remand. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Prabhat Kumar, Mr. Utkarsh Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not found satisfactory. 3. Issue notice. Notice is accepted by learned counsel for respondent. 4. With the consent of learned counsel for parties, petition is taken up for final disposal. 5. A perusal of the show cause notice shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit [ ITC ], under declaration of ineligible ITC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that reply is incomplete and further details were required, the same could have been sought by the petitioner, however, the record does not reflect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details. 8. Further petitioner was not provided with an adequate opportunity to defend the show cause notice by way of a hearing. 9. In view th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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