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2024 (3) TMI 331 - DELHI HIGH COURTClaim of Input Tax Credit from a dealer whose registration had been cancelled - demand alongwith penalty - non-application of mind by the proper officer - violation of principles of natural justice - HELD THAT:- The observation in the impugned order is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. Proper officer had to at least consider the reply on merits and then form an opinion whether the reply was vague or failed to counter the demands made. He merely held that the reply is vague which ex-facie shows that proper officer has not applied his mind to the reply submitted by the petitioner. Further, if the Proper Officer was of the view that reply was vague and further details were required, the same could have been specifically 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. The impugned order records that petitioner has not furnished the requisite details. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner within a period of one week from today. On such intimation being given, petitioner shall furnish the requisite explanation and documents within one week thereof. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing - matter is remitted to the Proper Officer for re-adjudication. Petition disposed off.
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