9911796707
TMI Blog2024 (4) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, to the said Show Cause Notices, detailed replies were furnished by the petitioner giving disclosures under each of the heads. Pursuant to the said Show Cause Notices, Petitioner was issued reminders dated 21.12.2023 thereafter Petitioner filed replies dated 26.12.2023 to the said reminders. The observation in the impugned orders dated 31.12.2023 is not sustainable for the reasons that the replies dated 14.12.2023 and 03.10.2023 filed by the Petitioner are detailed replies with supporting documents. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply dated 03.10.2023 is unsatisfactory and reply dated 14.12.2023 is not supported with proper calculations/reconciliation and rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner had filed detailed replies dated 14.12.2023 and 03.10.2023, however, the impugned orders dated 31.12.2023 do not take into consideration the replies submitted by the Petitioner and are cryptic orders. 3. Perusal of the Show Cause Notices dated 05.09.2023 and 29.09.2023 shows that the Department has issued both the notices on similar grounds and headings i.e., excess claim Input Tax Credit [ ITC ]; Scrutiny of ITC availed and scrutiny of ITC reversals, to the said Show Cause Notices, detailed replies were furnished by the petitioner giving disclosures under each of the heads. Pursuant to the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the taxpayer which has been found not to be satisfactory. The Proper Officer has opined that the reply is unsatisfactory. 5. Further, impugned order dated 31.12.2023 issued on Show Cause Notice dated 05.09.2023, after recording the narration records that the reply uploaded by the taxpayer is not comprehensive and not supported with relevant documents. It states that And whereas, it is noticed that the Taxpayer has filed the reply with regard to above mentioned DRC 01 and the reply was not found comprehensive and not supported with relevant documents, an opportunity to submit reply and for the sake of Principal of natural justice opportunity for Personal Hearing g, as per provision of Section 75(4) DGST Act, was also provided to the taxpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, 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. 8. In view of the above, impugned orders dated 31.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, impugned orders dated 31.12.2023 are set aside and the matter is remitted to the Proper Officer for re-adjudication. 9. Petitioner shall file replies to the Show Cause Notices within a period of 30 days from today. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notices after giving an opportunity of personal hearing and shall pass a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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