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2024 (3) TMI 1128 - HC - GSTViolation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - demand including penalty - HELD THAT - The observation in the impugned order dated 30.12.2023 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 incomplete not duly supported by adequate documents and unsatisfactory. He merely held that the reply is not clear and unsatisfactory 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 the reply is incomplete not duly supported by adequate documents and unsatisfactory if further any 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 s reply is not clear unsatisfactory incomplete and not duly supported by adequate documents. Proper Officer is directed to intimate to the petitioner details/documents as maybe required to be furnished by the petitioner. Pursuant to the intimation being given petitioner shall furnish the requisite explanation and documents. Thereafter the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly the impugned order dated 30.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication.
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