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2024 (4) TMI 283 - DELHI HIGH COURTSeeking one more opportunity to produce all proofs of payments made through bank channel - Demand alongwith penalty - excess claim Input Tax Credit - ITC claimed from cancelled dealers, return defaulters and tax nonpayers - HELD THAT:- Perusal of the letter dated 03.12.2023 shows that petitioner was given an opportunity to personally appear and there was no requirement stipulated therein to produce any bank payment proofs. As per the petitioner, if given an opportunity, petitioner shall be able to produce all proofs of payments made through bank channel. The impugned order dated 29.12.2023 is set aside. The matter is remitted to Proper Officer for re-adjudication. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner. Petitioner shall produce all the relevant documents as inter-alia the clarification with regard to the HSN Code and also the proof of payment made through the banking channel before the proper officer within a period of one week from today thereafter, proper officer shall decide 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. Petition disposed off.
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