9911796707
TMI Blog2024 (2) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... en the Input Tax Credit (ITC) claimed under GSTR 3B and that reflected in GSTR 2A - HELD THAT:- The assessing officer merely referred to the reply dated 21.12.2023 to the show cause notice and recorded that the reply is not acceptable. On that basis, the proposed levy of tax, interest and penalty was confirmed. The said findings clearly do not contain any reasons for rejecting the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is unreasoned. The petitioner is a registered person under applicable GST laws. Pursuant to an audit by a State GST officials, an audit report was issued on 29.09.2023. Thereafter, upon receipt of a show cause notice on 29.09.2023, the petitioner issued a reply dated 21.12.2023. The order impugned herein came to be issued thereafter on 31.12.2023. 2. Learned counsel for the petitioner invite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o was considered. 4. The findings in respect of at least four issues, namely issue no.1, issue no.3, issue no.4 and issue no.5 are identical. By way of illustration, the findings recorded in respect of issue no.1 are set out below: The dealers reply and conclusion of the proper officer: The dealer had given the detailed reply on: 21.12.2023 against SCN issued in DRC-01 regarding thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order dated 31.12.2023. As a corollary, the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh reasoned order within a maximum period of two months from the date of receipt of a copy of this order. No costs. Consequently, W.M.P.Nos.4872 and 4875 of 2024 are clos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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