9911796707
TMI Blog2024 (7) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner pursuant to the SCN - HELD THAT:- It is noticed that the petitioner in his reply to the SCN has set out the ledger account in respect of the supplies received from eight named suppliers along with the bills. However, the impugned order does not refer to the same or provides any reason why the petitioner s claim was found to be unmerited. The impugned order also indicates that since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel appearing for respondents no. 1 2 accepts notice. 3. The petitioner impugns an order dated 24.04.2024 (hereafter the impugned order) under Section 73 of the Central Goods Services Tax Act, 2017 (hereafter CGST Act) and Delhi Goods Services Tax Act, 2017 (hereafter DGST Act), inter alia, raising a tax demand of ₹88,89,593/-. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess ₹79,858/-]. 6. The petitioner responded to the SCN in the requisite form (Form GST DRC-06) on 10.01.2024, inter alia, stating that it had not claimed most of the Input Tax Credit (ITC) as alleged to have been claimed, in the SCN. The petitioner also annexed a detailed ledger with copies of the invoices in support of its claim that it had not claimed the ITC as was set out in the SCN. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect. The petitioner claims that date of personal hearing before the Proper Officer was mentioned in the SCN which was obviously prior to petitioner s reply to the SCN and not pursuant to any queries that the concerned officer had in respect of the reply to the SCN. 10. In the circumstances, we consider it apposite to set aside the impugned order and remand the matter to the concerned officer for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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