9911796707
TMI Blog2025 (2) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... ame apparently is an empty formality and essentially results in violation of principle of natural justice. It would be seen that show cause notice was issued on 10 points and while on 7 points, the same was accepted, that also without indicating any reason, on 3 points only a cursory observation has been made that no evidence has been produced pertaining to deposit of tax through RCM and the accounts books have not been verified. Such a cursory disposal of the objection raised in reply to the show cause notice cannot be countenanced when plea raised is very specific. In view of above fact situation, wherein besides non granting of opportunity of hearing, the order impugned i.e. 30.04.2024 passed, is wholly cursory, the same cannot be sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fference in the amount of Input Tax Credit (ITC) for the tax period April, 2018 to March, 2019. In the show cause notice, the date indicated by which reply was to be submitted was 20.01.2024 and date of personal hearing was also fixed on the same date. 4. The petitioner filed his reply on 18.01.2024 to the show cause notice inter-alia indicating that in the case of petitioner, the tax is charged on Reverse Charge Mechanism (RCM) wherein the tax is to be paid by the recipient of the service and filed the relevant tax invoices of the transactions. 5. The respondent no. 2 passed order dated 30.04.2024 under Section 73(9) of the Act partly accepting the reply furnished by the petitioner. 6. The petitioner filed an application under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriately dealt with the reply to the show cause notice and as such, no interference is called for in the order impugned. 11. We have considered the submissions made by counsel for the parties and perused the material available on record. 12. A bare look at the show cause notice issued under Section 73 of the Act (Annexure - 5) would reveal that date of filing of reply and date of personal hearing are the same i.e. 20.01.2024. This Court has repeatedly frowned on the action of the respondents in fixing identical date of reply and date of hearing, as the same apparently is an empty formality and essentially results in violation of principle of natural justice. 13. Besides the above, the reply to the show cause notice filed by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2344;े उत्तर में सप्लाई एगेन्सट आरसीएम रू0 71595250.38 घोषित किया गया है। किन्तु उक्त पर आरसीएम से कर जमा के सम्बन्ध में कोई साक्ष्य प्रस्तुत क ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2325; उत्तर साक्ष्यों सहित नहीं प्रस्तुत किया गया । " 14. It would be seen that show cause notice was issued on 10 points and while on 7 points, the same was accepted, that also without indicating any reason, on 3 points only a cursory observation has been made that no evidence has been produced pertaining to deposit of tax through RCM and the accounts books have not been verified. Such a cursory disposal of the objection raised in reply to the show cause notice cannot be countenanced when plea raised is very speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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