9911796707
TMI Blog2024 (6) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable for the reasons that the reply dated 21.03.2024 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 the reply is not satisfactory 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 30.04.2024 cannot be sustained and is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the petitioner, however, there was no application of mind by the proper officer for issuance of Show Cause 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 29.01.2024 shows that the Department has simply enclosed the findings of the Special Audit conducted by Auditors as per Section 66 of the Act. and no further reasons were given in the said Show Cause Notice. The Special Audit Report gave findings under separate headings i.e., Late filing of GSTR-1; inaccurate declaration of turnover; difference in GSTR-1 and GSTR-3B; excess availment of ITC in GSTR-3B vis a vis GSTR- 2A and GST liability under reverse charge not reported. To the said S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 30.04.2024 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 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. 11. It is clarified that this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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