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2024 (3) TMI 322 - DELHI HIGH COURTViolation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - Under declaration of output tax - excess claim Input Tax Credit [ITC] - under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers - HELD THAT:- The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states that “And whereas, after analyzing, examining and evaluating the reply filed by the taxpayer and details available, as on date on the GST portal, reply of the taxpayer is found to be vague and miserably fails to counter the demands mentioned in the DRC-01.” In case the GST Officer was of the view that reply was vague or further details were required, the same could have been sought from the petitioner, however, the record does not reflect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details - Further petitioner was not provided with an adequate opportunity to defend the show cause notice by way of a hearing. The impugned order records that petitioner has not furnished the requisite details. The GST Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner and petitioner shall furnish the same - Impugned order set aside - matter is remitted to the GST Officer for re-adjudication after giving an opportunity of personal hearing.
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