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2024 (3) TMI 113 - DELHI HIGH COURTValidity of Conclusion of proceedings u/s 73 of the Central Good and Service Tax Act 2017 without considering the reply filed by the petitioner - creation of demand against the petitioner - petitioner had, on account of an error, claimed Integrated GST credit instead of CGST and SGST credit which was a mere bona fide clerical error - HELD THAT:- The 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 “since no payments has been made within 30 days of the issue of notice by you and 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. The Impugned order being bereft of any reasoning is not sustainable and is set aside - the matter is accordingly remitted to the proper officer to re-adjudicating the Show Cause Notice after giving an opportunity of personal hearing to the petitioner - petition allowed.
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