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2024 (2) TMI 945 - DELHI HIGH COURTViolation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - under declaration of output tax - excess claim Input Tax Credit, under declaration of ineligible ITC - ITC claim from cancelled dealers - 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 “no reply/explanation has been received from the taxpayer despite sufficient opportunities, which indicate that the taxpayer has nothing to say in the matter. Hence, the undersigned, being the Proper Officer, is left with no other option but to create a demand ex parte, in accordance with provisions of CGST/DGST Act, 2017”. The Proper Officer has opined that reply is not clear and unsatisfactory - In case the Proper Officer was of the view that reply is incomplete and further details were required, the same could have been sought by 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 order cannot be sustained and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order and show cause notice is set aside. The matter is remitted to the Proper Officer for re-adjudication - Petition allowed by way of remand.
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