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TMI Blog2024 (3) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ely held that the reply is devoid of merits which exfacie 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 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 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. Petition disposed off. - HON BLE MR. JUSTICE SANJEEV S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished 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 devoid of merits. It merely states that And whereas, the taxpayer has filed their objections/reply online on portal through DRC-06 which has been examined thoroughly and was found to be devoid of merits as no substantive proof in support of movement of goods and for actual supply/receipt of goods has been attached. In support of payment against the said supply, the reconciliation of bank statement vis-a-vis the tax invoices is also not available. Apart from that there is no document available in the reply to substantiate the clause of the tax charged in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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. 7. 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. 8. As noticed hereinabove, the impugned order records the reply furnished by the Petitioner is devoid of merits nor their taxpayer appeared for personal hearing. Proper Officer is directed to intimate to the petitioner details/docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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