9911796707
TMI Blog2024 (9) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- The petitioner replied on the RCM liability issue by stating that the amounts declared and paid under RCM are greater than the amount mentioned in the notice. The observation of the proper officer on this issue reflects complete non application of mind. Likewise, as regards trade payables, the petitioner replied stating that all trade payables are below 180 days. Once again, without apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defect indicated in the show cause notice. The impugned order was issued thereafter. 2. Learned counsel for the petitioner referred to the screen shot of the GST portal and pointed out that a show cause notice was first issued on 29.12.2023. Such show cause notice was dropped on 16.04.2024. In these circumstances, he submits that the respondent did not have the authority to proceed further and iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order is identical. The reply of the tax payer and the observation of the proper officer in respect of the RCM liability issue and the trade payables issue are set out below: Reply of the Taxpayer 10. Reply to RCM Liability: In GSTR-3B we already declared in Inward Supplies liable to Reverse Charges (RCM). RCM amount is including the Lorry Freight, Loading Unloading and Truck Expenses. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ches i.e. Bangalore and Nellore which have got separate GSTN number. The Trade payable to GSTN no.33AAECP5649R1ZQ is only Rs.6,09,58,059/-. We herewith furnishing the details for the trade payable pertaining to the Above GSTN number. All the trade payables are below 180 days. Hence, the reversal of ITC does not arise. Observation of the Proper Officer: The reply filed by the taxpayer has been exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng his mind to the reply, an identical finding is recorded. Since the impugned order is vitiated by complete non application of mind and non consideration of the petitioner's reply, such order is liable to be set aside. 5. For reasons aforesaid, the impugned order dated 30.04.2024 is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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