9911796707
TMI Blog2024 (5) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ith complete relevant documents, 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 or documents 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/details. The impugned order cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, impugned order is set aside and the matter is remitted to the Proper Officer for re-adjudication - petition disposed off by way remand. - HON BLE MR. JUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach of the heads. 5. The impugned order, however, after recording the narration records that the reply uploaded by the taxpayer is not supported with complete relevant documents. It states that; And whereas reply filed by the taxpayer was examined and following is observed: 1. ITC claimed from cancelled dealers, return defaulters non-filers (Rs. 6577210/-): (i) The Taxpayer has availed Input Tax Credit from M/s SURENDER KUMAR JAIN (GSTIN 07ADUPJ5030C1ZQ) which was Cancelled Suo moto from the date of registration for the reason Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioner. 7. Further, if the Proper Officer was of the view that any further details or documents 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/details. 8. In view of the above, impugned order dated 28.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, impugned order dated 28.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. 9. Petitioner shall file a reply to the Show Cause Notice within a period of 30 days from today. Thereafter, the Proper O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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