9911796707
TMI Blog2024 (5) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... order - HELD THAT:- The impugned order after recording the narration records that the reply uploaded by the taxpayer is incomplete, not duly supported by adequate documents and unable to clarify the issue - The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the replies dated 25.10.2023, 02.11.2023 and 14.11.2023 filed by the Petitioner are detailed repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -adjudication - Petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Ruchir Bhatia and Ms. Deeksha Gupta, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha H. Badhwar, Mr. Prateek Badhwar and Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a cryptic order. 4. Perusal of the Show Cause Notice dated 25.09.2023 shows that the Department has given reasons under separate headings i.e., under declaration of output tax; excess claim of Input Tax Credit [ ITC ] and under declaration of ineligible ITC. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving response under each of the heads with supporting docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments and unable to clarify the issue. 6. The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the replies dated 25.10.2023, 02.11.2023 and 14.11.2023 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 is unsatisfactor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper 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 parties are reserve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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