9911796707
TMI Blog2024 (6) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... rder u/s 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The observation in the impugned order dated 29.04.2024 is not sustainable for the reasons that the reply dated 15.12.2023 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that that the tax payer has subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JA Advocates who appeared in this case: For the Petitioner: Mr. Rajesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts, Mr. Shiva Narang and Mr. Samhir Chattarat, Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.04.2024 whereby the Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply submitted by the Petitioner and is a cryptic order. 4. Perusal of the Show Cause Notice dated 02.12.2023 shows that the Department has raised grounds under separate headings i.e., excess claim of Input Tax Credit [ ITC ]: Scrutiny of ITC availed; and ITC claimed from cancelled dealers, return defaulters tax non-payers. To the said Show Cause Notice, a detailed reply was furnished by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that incomplete supporting documents have been submitted on the GST Portal in support of availing the benefit of cancelled dealer. 6. The observation in the impugned order dated 29.04.2024 is not sustainable for the reasons that the reply dated 15.12.2023 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at least consider the reply on merits and then f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. It is clarified that this Court has neither considered nor commented upon the mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
