9911796707
TMI Blog2024 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order dated 26.12.2023 is not sustainable for the reasons that the reply dated 18.12.2023 filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is incomplete, not duly supported by adequate documents, not clear and unsatisfactory, which ex-facie 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 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/de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department has given separate headings i.e., under declaration of output tax; reconciliation of GSTR-01 with GSTR-09; excess claim Input Tax Credit [ ITC ]; Scrutiny of ITC availed under ISD; ITC to be reversed on non-business transactions exempt supplies; under declaration of ineligible ITC; and ITC claimed from cancelled dealers, return defaulters tax non payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 6. The impugned order, however, after recording the narration records that the reply uploaded by the taxpayer is incomplete, not duly supported by adequate documents, unclear and unsatisfactory. It states that On the basis of reply uploaded by the taxpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is remitted to the Proper Officer for re-adjudication. 10. Petitioner shall file a reply to the Show Cause Notice within a period of 30 days from today. 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. 11. 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 reserved. 12. The challenge to Notification No. 9 of 2023 with regard to the initial extension of time is left open. 13. Petition is disposed of in the above terms. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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