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TMI Blog2024 (5) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... rvation in the impugned order dated 28.12.2023 is also not sustainable for the reasons that the reply dated 29.10.2023 filed by the Petitioner is a detailed reply with supporting documents including invoices, ledger accounts, invoices of weighing bridge and bank statements showing payment made to the supplier. Proper Officer had to at least consider the reply on merits and then form an opinion - 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 orders cannot be sustained and are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 shows that the said notice is a vague and unreasoned notice whereby the Department has merely stated that taxpayer had shown less liability amounting to Rs. 0/- in GSTR-3B as compared to GSTR-1 or claimed excess ITC amounting in GSTR-3B as compared to ITC accrued in GSTR-2A/2B . It further states Whereas, ASMT-10 was issued to the taxpayer at the GST portal on dated 13.04.2023. However, the reply found not to be satisfactory as figures mentioned do not tally with GST Portal and no supporting evidence enclosed. Whereas, taxpayer has not filed its reply/explanation or deposited the due tax, interest voluntarily till date, the undersigned has no option but to initiate proceedings under Section 73 of Delhi Goods and Services Act, 2017 . 5. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxpayer has filed plain reply which is not supported with proper calculations/ reconciliation and relevant documents. It states that:- And whereas reply filed by the taxpayer has been examined and following is observed (point-wise): 1. The taxpayer claimed excess ITC for Rs. 210134/-. In this regard, the taxpayer has not replied to the query with proper calculations/reconciliation and relevant documents. Hence, the taxpayer is liable to pay the requisite demand. 2. ITC claimed from cancelled dealers, return defaulters and tax non-payers: i) The Taxpayer has availed Input Tax Credit from M/s JAIN SONS ENTERPRISES (GSTIN 07AIYPM7296A1ZO) which was Cancelled Suo moto from the date of registration for the reason Taxpayer found Non- Functioni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-1 GSTR-3B returns. v) The Taxpayer has availed Input Tax Credit from M/s GUPTA TRADING CO. (GSTIN 07EPBPS0751C1Z5) who filed NIL outward supplies in its GSTR 3B returns during the specified period and the firm is Cancelled Suo moto at present. Whereas, the taxpayer has filed plain reply only which is not supported with proper calculations/reconciliation and relevant documents and has failed to establish the actual movement of goods from its suppliers; As such, taxpayer is not entitled to get any relief on account of demand mentioned in DRC-01. In view of the aforesaid circumstances, the undersigned, being the Proper Officer, is left with no other option but to create demand, in accordance with the provisions of CGST / DGST Act Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r furnish further documents/details. 11. In view of the above, the impugned orders dated 24.12.2023 and 28.12.2023 cannot be sustained and are set aside. The Show Cause Notices dated 22.09.2023 and 29.09.2023 are remitted to the Proper Officer for re-adjudication. 12. 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 prescribed under Section 75 (3) of the Act. 13. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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