9911796707
TMI Blog2024 (8) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... the reply to the impugned SCN submitted by the petitioner and has confirmed the demand as proposed, by the impugned order. The impugned order does not indicate any reason as to why the reply of petitioner that it had paid the subject tax with interest and had not availed ITC was rejected - the impugned order is not informed by reason. The matter remanded to the adjudicating authority to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). 4. The said orders were passed pursuant to the Show Cause Notice dated 09.12.2023 (hereafter the impugned SCN) calling upon the petitioner to show cause as to why the demand of ₹12,03,494/- including the interest and penalty be not confirmed. The demand was proposed on the basis of an allegation that there was differenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess ITC, the petitioner clarified that it had not availed any ITC from the supplier in question during the relevant period. 7. It is relevant to note that the tabular statement set out in the impugned SCN also indicates that the petitioner had not discharged its liability in respect of the period by availing ITC. 8. It is apparent that the adjudicating authority has not considered the reply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to deposit the amount mentioned in DRC-07 within three months from the date of receipt of this demand notice. 10. It is apparent from the above that the impugned order is not informed by reason. 11. We, accordingly, set aside the impugned order and remand the matter to the adjudicating authority to consider the petitioner s response to the impugned SCN and decide afresh after affording an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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