9911796707
TMI Blog2024 (5) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... stainable for the reasons that the reply dated 23.12.2023 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 not satisfactory and no substantial documents have been submitted by the taxpayer which ex-facie shows that the 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order dated 29.12.2023 does not take into consideration the reply submitted by the Petitioner and is a cryptic order. 4. Perusal of the Show Cause Notice dated 28.09.2023 shows that the Department has given reasons under separate headings i.e., net tax under declared due to non-reconciliation of turnovers in other returns and e-way bill and excess claim of Input Tax Credit [ ITC ]. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving response under each of the heads with supporting documents. 5. The impugned order, however, after recording the narration records that no satisfactory reply and no substantial documents were submitted by the taxpayer. It states that And whereas, for the sake of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally 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, the impugned order dated 29.12.2023 cannot be sustained and is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication. The Proper Officer is directed to withdraw all punitive actions taken against the petitioner pursuant to impugned order dated 29.12.2023, inter-alia, blocking of credit ledger and the provisional attachment of property including bank account, if any. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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