9911796707
TMI Blog2024 (4) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the reply submitted by the Petitioner and is a cryptic order - excess claim of Input Tax Credit (ITC) - under declaration of ineligible ITC - ITC claimed from cancelled dealers - return defaulters and tax non payers - HELD THAT:- The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply dated 26.10.2023 filed by the Petitioner is a detailed reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for re-adjudication - petition disposed off by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and is a cryptic order. 5. Perusal of the Show Cause Notice dated 26.09.2023 shows that the Department has given separate headings i.e., excess claim of Input Tax Credit ["ITC"]; under declaration of ineligible ITC and ITC claimed from cancelled dealers, return defaulters and tax non payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply is unsatisfactory, which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 8. Further, if the Proper Officer 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 rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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