9911796707
TMI Blog2024 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Petitioner and is a cryptic order - excess claim Input Tax Credit - under declaration of ineligible ITC - ITC claimed from cancelled dealers - return defaulters and tax nonpayers - HELD THAT:- The observation in the impugned order dated 28.12.2023 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. P. K. Gambhir, Mr. Rakesh Kumar, Mr. Deepak Kumar Shrivastva, Mr. Dalip Kumar Shrivastva, Mr. Sumit Shrivastva Mr. Yogesh Kumar, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC for R-1 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om cancelled dealers, return defaulters and tax nonpayers. 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 taxpayer is not satisfactory. It merely states that Now, since reply/explanation submitted by the taxpayer is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was of the view that any 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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