9911796707
TMI Blog2024 (5) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... the given date and time - The Proper Officer has opined that no proper reply/explanation has been received from the Taxpayer. The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply dated 20.10.2023 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 no proper reply/explanation has been received which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. The impugned order dated 31.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies; 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 under each of the heads. 5. The impugned order, however, after recording the narration records that no proper reply/ explanation have been received from the Taxpayer. It states that And whereas, the Taxpayer was allowed opportunity to explain Tax deficiencies during Personal Hearing before Proper Officer on the given date and time, Further, another opportunity to submit reply and observing Principles of natural justice, opportunity for Personal Hearing, as per provision of Section 75(4) CGST/DGST Act, was also provided to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that any such opportunity was given to the Petitioner to clarify its reply or furnish further documents/details. 8. In view of the above, the impugned order dated 31.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 31.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. 9. Petitioner 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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