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TMI Blog2024 (3) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... deration the replies submitted by the petitioner and is a cryptic order which merely records that reply was found not satisfactory and devoid of merits - demand alongwith penalty - HELD THAT:- The impugned order records that petitioner has not furnished the requisite details. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.12.2023, whereby the show cause notice dated 23.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 10,03,08,628.00/- including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017. 2. Learned counsel for the petitioner submits that a detailed reply dated 20.10.2023 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancelled dealers, return defaulters and tax non-payers. To the said show cause notice, detailed replies dated 23.10.2023, 11.12.2023 and 21.12.2023 were furnished by the petitioner giving full disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states that However, dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the reply filed by the petitioner is a detailed reply. 6. Proper officer had to at least consider the reply on merits and then form an opinion whether the explanation was sufficient or not. He merely held that no proper reply/explanation has been received which ex-facie shows that proper officer has not even looked at the reply submitted by the petitioner. 7. Further, if the Proper Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of one week from today. On such intimation being given, petitioner shall furnish the requisite explanation and documents within one week thereof. Thereafter, the Proper Officer shall re-adjudicate the show cause notice within a period of two weeks after giving an opportunity of personal hearing. 10. It is clarified that this Court has neither considered nor commented upon the merits of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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