9911796707
TMI Blog2024 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... s not satisfactory and no proper reply justifying the facts of the case along with supporting documents have been submitted nor has the taxpayer appeared for a hearing - Despite the fact that petitioner has filed a reply, the Proper Officer has held that neither he has filed a proper reply nor appeared for a hearing 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 impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible ITC and ITC claimed from cancelled dealers, return defaulters and tax nonpayers. 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 the reply is not satisfactory. It states that A DRC 01 along with notice was issued to the tax payer. However, neither the registered person has filed/submitted the proper reply justifying the facts of the case, along with the supporting documents, nor appeared before this office. It clearly appears that he has nothing to submit and thus, this improper reply found to be not satisfactory. Therefore, demand (DRC-07) is created/issued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication. 10. 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 the Act. 11. 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 reserved. 12. The challenge to Notification No. 9 of 2023 with regard to the initial extension of time is left open. 13. Petition is disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
