9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... s/facts derived during the course of audit must be confirmed. And whereas, further as per Section 73 (7) Notice of tax and interest is to be given while Section 73 (9) prescribes for imposition of penalty equivalent to 10% of tax or Rs. 10000/- whichever is higher in case reply is not found to be satisfactory. Accordingly, a demand is being created towards Tax /Interest amount already confirmed through SCN/ DRC-01 (Copy attached) in accordance with the provisions of CGST / DGST Act Rules, 2017. The observation in the impugned order dated 27.04.2024 is not sustainable for the reasons that the reply 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel further submits that the Proper Officer while adjudicating the Show Cause Notice has not even cared to look at the documents furnished by the Petitioner. He submits that the major ground against the Petitioner is that the Petitioner has availed excess Input Tax Credit. He submits that the comparison of GSTR-2A with GSTR-3B filed by the Petitioner clearly shows that there is no excess claim of Input Tax Credit. On the other hand, it reveals that Petitioner has claimed less credit than what was available to the Petitioner in the relevant financial years. 4. Issue notice. Notice is accepted by the learned counsel appearing for the respondents. With the consent of parties, the petition is taken up for final disposal. 5. Perusal of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of audit must be confirmed. And whereas, further as per Section 73 (7) Notice of tax and interest is to be given while Section 73 (9) prescribes for imposition of penalty equivalent to 10% of tax or Rs. 10000/- whichever is higher in case reply is not found to be satisfactory. Accordingly, a demand is being created towards Tax /Interest amount already confirmed through SCN/ DRC-01 (Copy attached) in accordance with the provisions of CGST / DGST Act Rules, 2017. The Proper Officer has opined that the reply was not substantial to counter the observation of the auditor. 6. The observation in the impugned order dated 27.04.2024 is not sustainable for the reasons that the reply filed by the Petitioner is a detailed reply with supporting docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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