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2024 (5) TMI 1039 - DELHI HIGH COURTViolation of principles of natural justice - non-application of mind - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - order u/s 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The impugned order after recording the narration records that the reply uploaded by the taxpayer is devoid of merits without any justification or proper reconciliation. The reply filed by the petitioner gave full particulars with regard to the tax paid on outward supplies under declared on reconciliation of data in GSTR-09 through DRC-03 as pointed out by the department by the impugned order. The demand towards the taxes on the output supplies which were alleged to be under declared have been dropped. With regard to the other issues, the observation in the impugned order dated 24.04.2024 is not sustainable for the reasons that the reply dated 20.02.2024 filed by the Petitioner is a detailed reply with supporting documents. The impugned order dated 24.04.2024 cannot be sustained and is set aside in respect of the issues that have been held against the Petitioner - Petition disposed off.
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