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2024 (4) TMI 286 - HC - GSTViolation of principles of natural justice - impugned order does not take consideration the reply submitted by the Petitioner in full consideration and has passed a cryptic order - under declaration of output tax - excess claim Input Tax Credit - ITC claimed from cancelled dealers - return defaulters - tax non-payers - HELD THAT:- The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is insufficient and unsatisfactory. The impugned order does not specifically deal with the reply dated 23.10.2023 given by the petitioner, however, refers to certain judgment to hold that the burden to prove admissibility of any input tax credit cannot be shifted to the Tax Authorities. The Proper Officer has not even considered the reply of the petitioner along with the enclosed documents and merely held that the burden cannot be shifted on the Tax Authorities. The Proper Officer had to examine the documents submitted by the petitioner and then hold whether the input tax credit is admissible or not. The Proper Officer has not stated as to why such transactions are not acceptable. The matter is remitted to the Proper Officer to re-adjudicate the issues - impugned order set aside - petition allowed by way of remand.
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