9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... he reply is not properly filed/explained without any justification 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 order dated 26.04.2024 cannot be sustained and is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication - Petition disposed off by way of remand. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th GSTR-09; Reconciliation of E-way bill turnover with GSTR-01; excess claim of Input Tax Credit [ ITC ]; 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, however, after recording the narration merely records that the reply uploaded by the taxpayer is not properly filed/explained. It states that The taxpayer has submitted his reply on the GSTIN portal and also Sh. Nikhil Gupta, CA appeared on the behalf of the company during the personal hearing on 23.04.2024. The undersigned heard him and also examined the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8. In view of the above, the impugned order dated 26.04.2024 cannot be sustained and is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication. 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 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 prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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