9911796707
TMI Blog2024 (3) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... the no reply has been filed which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 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 29.11.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. Petition disposed of 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. Ankit Goel and Mr. Nikhil Sharma, Advocates. For the Respondents: Mr. Rajeev Aggarwal, Additional Standing Counsel with Ms. Samridh Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.09.2023 could not be filed. Copy of the same has been handed over in the Court today. The same is taken on record. 6. Perusal of the Show Cause Notice shows that the Department has given separate headings excess claim Input Tax Credit [ ITC ], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. To the said Show Cause Notice, a detailed reply dated 20.10.2023 was furnished by the petitioner giving full disclosures under each of the heads. 7. The impugned order, however, after recording the narration, records that a demand as ex-parte is created. It merely states that And whereas, the taxpayer has been accorded opportunity for the personal hearing. The taxpayer has neither filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 29.11.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. 10. As noticed hereinabove, the impugned order records that petitioner has not filed any reply or appeared for personal hearing. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner. Pursuant to the intimation being given, petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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