9911796707
TMI Blog2024 (5) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... is a cryptic order - violation of principles of natural justice - HELD THAT:- The principal grounds for creating the demand is that taxpayer has not uploaded supporting documents in respect of cancelled dealer despite sufficient opportunity being given. However, it may be noticed that petitioner had uploaded several documents as well as details of transactions done with the cancelled dealer - As p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Proper Officer for re-adjudication - 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 Petitioner: Mr. Prabhat Kumar, Mr. Arun Kumar Singh and Mr. Utkarsh Kumar, Advocates. For the Respondents: Mr. Ravi Kant Srivastava, SPC. Mr. Rajeev Aggarwal, ASC for R-2 and 3. JUDGMENT SANJEE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cryptic order. 4. Perusal of the Show Cause Notice dated 09.12.2023 shows that the Department has raised grounds under separate headings i.e. excess claim of ITC; the excess input tax credit (ITC) claimed on account of non-reconciliation of information 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registration was valid. The registration of the dealer has been cancelled subsequently retrospectively. 8. Consequently, we are of the view that the observation in the impugned order dated 24.04.2024 is not sustainable for the reasons that the reply dated 04.04.2024 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at least consider the reply on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 prescribed under Section 75 (3) of the Act. 12. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All righ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
