9911796707
TMI Blog2024 (9) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- Undisputedly, the impugned order does not deal with the petitioner s contentions. The petitioner s reply was rejected summarily by stating that it was found to be devoid of merits. The impugned order is ex facie unreasoned and, therefore, is liable to be set aside. The respondents fairly states that the impugned order may be set aside and the matter be remanded to the Adjudicating Authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereafter CGST Act) / Delhi Goods and Services Tax Act, 2017 (hereafter DGST Act) in respect of the tax period from July, 2017 to March 2018. The said order was passed pursuant to a Show Cause Notice dated 14.01.2021 (hereafter the impugned SCN). The petitioner was called upon to reply to the impugned SCN on or before 15.02.2021. A tabular statement set out in the said impugned SCN indicates that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there were in fact no discrepancies in the ITC as reflected in the returns GSTR 2A and GSTR 3B as alleged. 8. Undisputedly, the impugned order does not deal with the petitioner s contentions. The petitioner s reply was rejected summarily by stating that it was found to be devoid of merits. The impugned order is ex facie unreasoned and, therefore, is liable to be set aside. 9. Learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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