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TMI Blog2024 (4) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... The observation in the impugned order dated 29.12.2023 is not sustainable for the reasons that the reply dated 09.11.2023 filed by the Petitioner is a detailed reply 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 is incomplete, not duly supported by adequate documents, unable to clarify the issue, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates who appeared in this case: For the Petitioner: Ms. Kavita Jha, Mr. Shammi Kapoor, Mr. Vishal Kumar Ms. Prachi Jain, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023 proposing a demand of Rs 1,51,05,808.00/- against the petitioner had been dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit [ ITC ]; Scrutiny of ITC reversals; ITC to be reversed on non-business transaction and exempt supplies and under declaration of ineligible ITC. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 5. The impugned order, however, after recording the narration records that the reply uploaded by the taxpayer is incomplete, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to clarify the issue, not clear and unsatisfactory. 6. The observation in the impugned order dated 29.12.2023 is not sustainable for the reasons that the reply dated 09.11.2023 filed by the Petitioner is a detailed reply 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 is incomplete, not duly supported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner may file a further 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. 10. It is clarified that this Court has neither considered no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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