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TMI Blog2024 (5) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... the reply submitted by the Petitioner and is a cryptic order - HELD THAT:- The observation in the impugned order dated 29.04.2024 is not sustainable for the reasons that the reply dated 09.01.2024 and 27.02.2024 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Shaguftha Badhwar, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.04.2024 whereby the impugned Show Cause Notice dated 09.12.2023 proposing a demand of Rs. 11,50,530.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versed on non-business transaction exempt supplies 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, however, after recording the narration records that the reply uploaded by the taxpayer is not properl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner 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 not properly replied/filed without any justification which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 7. Further, if the Proper Officer was of the view that any furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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