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TMI Blog2024 (4) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner: Mr. Raaghvendra Swarup Sharma, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats and Ms. Shaguftha Hameed, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.02.2024, whereby the impugned Show Cause Notice dated 19.12.2023, proposing a demand of Rs. 7,87,18,296.00 against the Petitioner has been disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed a detailed reply dated 07.02.2024. However, the impugned order dated 15.02.2024 does not take into consideration the reply submitted by the Petitioner and is a cryptic order. 4. Perusal of the Show Cause Notice dated 19.12.2023 shows that the Department has given separate headings i.e., excess claim Input Tax Credit ["ITC"]; and Invalid ITC under Section 16(4). To the said Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s devoid of merits and without any justification. 6. The observation in the impugned order dated 15.02.2024 is not sustainable for the reasons that the reply dated 07.02.2024 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 devoid of merits and without any justification, which ex-fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter, 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. 10. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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