9911796707
TMI Blog2024 (3) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... he observation in the impugned order dated 29.12.2023 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 was unsatisfactory. He merely held that the reply is unsatisfactory which ex-facie shows that Proper Officer has not applied his mind to the reply s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside. The matter is remitted to the Proper Officer for re-adjudication. Petition disposed off 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 Appellant: Mr. Sagar Rohtagi, Advocate For the Respondent: Mr. Rajeev Aggarwal, Additional Standing Counsel JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared on reconciliation of data in GSTR-09. 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, after recording the narration, records that the reply uploaded by the tax payer is not satisfactory. It merely states that And whereas, in response to the DRC-01, the Taxpayer submitted his r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had to at least consider the reply on merits and then form an opinion whether the reply was unsatisfactory. He merely held that the reply is unsatisfactory which ex-facie shows that 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 the reply is unsatisfactory and further details were required, the same could hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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