9911796707
TMI Blog2024 (3) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted by the petitioner and is a cryptic order - HELD THAT:- The observation in the impugned order dated 23.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion whether the reply is not clear and unsatisfactory. He merely held that the reply is not clear and sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntimate to the petitioner details/documents, as maybe required to be furnished by the petitioner. Petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Appellant: Mr. Kamal Sawhney with Mr. Deepak Thackur Ms. Aakansha Wadhwani, Advocates. For the Respondent: Mr. Rajeev Aggarwal, Additional Standing C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice shows that the Department has given separate headings, inter alia, 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 was furnished by the petitioner giving full disclosures under each of the heads. 4. The impugned order, however, af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits and then form an opinion whether the reply is not clear and unsatisfactory. He merely held that the reply is not clear and satisfactory which ex-facie shows that the Proper Officer has not applied his mind to the reply submitted by the petitioner. 6. Further, if the Proper Officer was of the view that reply was unsatisfactory and further details were required, the same could have been speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 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 prescribed under Section 75(3) of the Act. 9. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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