9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the petitioner is partially found non satisfactory which ex-facie shows that Proper Officer has not applied his mind to the complete reply submitted by the petitioner. The matter is remitted for reconsideration of the issues - petition disposed off by way of remand. - HON BLE MR. JUSTICE SANJEEV SACHDEVA And HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Appellant: Mr. Aayush Aggarwal, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha H. Badhwar Mr. Prateek Badhwar Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand of Rs. 8,79,33,598. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tward supplies under declared on reconciliation of data in GSTR-09: Explanation submitted by the taxpayer examined and found satisfactory and considered accordingly. Point 2: Excess claim of ITC: The excess input tax credit (ITC) claimed on account of non-reconciliation of information: Explanation submitted by the taxpayer examined and found not-satisfactory and not considered, as the taxpayer could not provide the supporting documents. ITC to be reversed on non-business transactions exempt supplies: Explanation submitted by the taxpayer examined and found satisfactory and considered accordingly. Under declaration of ineligible ITC: Explanation submitted by the taxpayer examined and found not-satisfactory and not considered, as the taxpayer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues arising from Point No. 2 i.e., (i) The excess input tax credit (ITC) claimed on account of non-reconciliation of information. (ii) Under declaration of ineligible ITC. (iii) ITC claimed from cancelled dealers, return defaulters tax non payers. 7. Further, since Point No. 1 i.e., Tax on outward supplies under declared on reconciliation of data in GSTR-09 and bullet point 3 of Point No. 2: ITC to be reversed on non-business transactions exempt supplies have already been held in favour of the petitioner and the said demand has been dropped, the order in that respect is not interfered with. 8. Petitioner may file a supplementary reply within two weeks from today in support of his reply to the Show Cause Notice and thereafter the Proper O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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