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TMI Blog2024 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... iled reply. Proper officer had to at least consider the reply on merits and then form an opinion whether the reply was not satisfactory. He merely held that the reply is not satisfactory 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 not satisfactory 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. Thus, the order cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing an opportunity for hearing Petitioner was served with attachments to the Show Cause Notice dated 26.09.2023 along with DRC-01. 5. He submits that a detailed reply dated 22.10.2023 was filed to the Show Cause Notice dated 26.09.2023, however, the impugned order dated 29.12.2023 does not take into consideration the reply submitted by the petitioner and is a cryptic order. 6. Perusal of the Show Cause Notice shows that the Department has given separate heading of excess claim Input Tax Credit [ITC]. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving full disclosures under the said head. 7. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther 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. 10. In view of the above, the order cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 29.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. 11. 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 petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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