9911796707
TMI Blog2024 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... ctification order dated 30.03.2024, a mere adjustment has been granted to the demand earlier raised. Therefore, the observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply dated 10.10.2023 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 reply is incomplete, not duly supported by adequate documents and unable to clarify the issue 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 were required, the same could have been specifically sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, the impugned order dated 30.12.2023 does not take into consideration the reply submitted by the Petitioner and is a cryptic order. 4. Perusal of the Show Cause Notice dated 27.09.2023 shows that the Department has given reasons under separate headings i.e., under declaration of output tax; excess claim of Input Tax Credit [ ITC ]; Scrutiny of ITC availed; 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 response under each of the heads with supporting documents. 5. The impugned order dated 30.12.2023, however, after recording the narration records that the reply uploaded by the taxp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 incomplete, not duly supported by adequate documents and unable to clarify the issue which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 9. 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. 10. In view of the above, the impugned order dated 30.12.2023 cannot be sustained and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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