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2024 (3) TMI 57 - 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 which merely records that reply was found not satisfactory and devoid of merits - under declaration of output tax, excess claim Input Tax Credit [ITC], under declaration of ineligible ITC - ITC claim from cancelled dealers, return defaulters and tax non-payers - demand alongwith penalty - HELD THAT:- Proper officer had to at least consider the reply on merits and then form an opinion whether the explanation was sufficient or not. He merely held that no proper reply/explanation has been received which ex-facie shows that proper officer has not even looked at the reply submitted by the petitioner - Further, if the Proper Officer was of the view that reply is incomplete and 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. The order cannot be sustained and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 29.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication - petition disposed off.
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