9911796707
TMI Blog2024 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ague which ex-facie shows that proper officer has not applied his mind to the reply submitted by the petitioner. Further, if the Proper Officer was of the view that reply was vague and further details were required, the same could have been specifically sought from 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. 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 petitioner within a period of one week from today. On such intimation being given, petitioner shall furnish the requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of non-filing of returns, or some underlying defect in the supplies in grant of ITC benefit to the petitioner before passing the impugned order. 4. He further submits that a detailed reply dated 24.10.2023 was filed to the Show Cause Notice, however, the impugned order dated 27.12.2023 does not take into consideration the reply submitted by the petitioner and is a cryptic order. 5. Perusal of the Show Cause Notice shows that the Department has given separate headings of alleged excess claim Input Tax Credit and ITC claim from cancelled dealers, return defaulters and tax nonpayers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving full disclosures under each of the heads. 6. The impugned order, ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. The matter is remitted to the Proper Officer for re-adjudication. 10. As noticed hereinabove, 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 petitioner within a 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 after giving an opportunity of personal hearing. 11. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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