2024 (6) TMI 1378

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..... T:- On perusal of the impugned order, it is evident that the tax payer s reply was extracted and, thereafter, without assigning any reasons, the tax proposal was confirmed. In the absence of reasons in support thereof, the impugned order cannot be sustained. The impugned order dated 18.03.2024 is set aside and the matter is remanded for reconsideration. The respondent is directed to provide a reas .....

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..... ence No.ZD330324109919B were dropped. The proceedings under the other show cause notice were proceeded with and such proceedings culminated in the impugned assessment order. 3. Learned counsel for the petitioner referred to the petitioner's reply and pointed out that the petitioner had explained that the input tax credit availed of was lower than that available in the auto-populated GSTR-2A. .....

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..... ting to mismatch. 5. On perusal of the impugned order, it is evident that the tax payer's reply was extracted and, thereafter, without assigning any reasons, the tax proposal was confirmed. In the absence of reasons in support thereof, the impugned order cannot be sustained. 6. For reasons set out above, the impugned order dated 18.03.2024 is set aside and the matter is remanded for reconsid .....

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