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2024 (4) TMI 271 - HC - GSTViolation of principles of natural justice - SCN does not take into consideration the reply submitted by the Petitioner and is a cryptic order - under declaration of output tax - excess claim of ITC - ITC to be reversed on non-business transactions and exempt supplies - under declaration of ineligible ITC - ITC claimed from cancelled dealers, return defaulters and tax nonpayers - HELD THAT:- The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply dated 20.10.2023 filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is not satisfactory which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the Petitioner. The impugned order records the reply furnished by the Petitioner is not satisfactory. Proper Officer is directed to intimate to the Petitioner details/documents, as may be 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 challenge to Notification No. 9 of 2023 with regard to the initial extension of time is left open - Petition disposed off.
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