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TMI Blog2024 (5) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. 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 29.04.2024 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 SACHD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice and Special Audit Report was mechanically applied as one of the grounds in the Show Cause Notice. 5. Perusal of the Show Cause Notice dated 24.12.2023 shows that the Department has simply enclosed the findings of the Special Audit in Form GST ADT-04 and no further reasons were given in the said Show Cause Notice. The Special Audit Report gave findings under separate headings i.e., Re-availment of ITC as per Rule 42; Difference in ITC availed in GSTR-3B and GSTR-2A; Input tax claimed from cancelled dealers; Non-availability of invoices and supporting documents for verification of ITC availed by the Petitioner; and Nonavailability of records of brokerage to agents and intermediaries for verification of ITC. To the said Show Cause N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. 8. 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. 9. In view of the above, the impugned order dated 29.04.2024 cannot be sustained and is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication. 10. Petitioner may file a further reply to the Show Cause Notice within a period of 30 days ..... X X X X Extracts X X X X X X X X Extracts X X X X
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