TMI Blog2024 (2) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... e reply was not found satisfactory - violation of principles of natural justice - HELD THAT:- A perusal of the show cause notice shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit [ITC], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. To the said show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments/details - Further petitioner was not provided with an adequate opportunity to defend the show cause notice by way of a hearing. The impugned order records that petitioner has not furnished the requisite details. The GST Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner and petitioner shall furnish the same - issue rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice dated 23.09.2023 has been adjudicated and a demand has been confirmed against the petitioner along with penalty. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017. 2. Learned counsel for the petitioner submits that detailed replies to the show cause notice were filed, however, the impugned order dated 29.12.2023 is a cryptic order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed replies were furnished by the petitioner giving full particulars under each of the heads. 5. The impugned order, however, after recording the narration, records that the reply uploaded by the tax payer is not satisfactory. It merely states that And whereas, after analyzing, examining and evaluating the reply filed by the taxpayer and details available, as on date on the GST portal, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order records that petitioner has not furnished the requisite details. The GST Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner and petitioner shall furnish the same. 10. The issue raised by the petitioner with regard to the Notification dated 31.03.2023, contravening provisions of Section 168A of the Act is left open. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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