TMI Blog2024 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner and is a cryptic order which merely records that reply was found not satisfactory - HELD THAT:- The impugned order records that petitioner has not furnished the requisite details. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner within a period of one week from today. On such intimation being given, petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been disposed and a demand of Rs. 32,07,115.80/- including penalty has been raised against the petitioner. 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 a detailed reply dated 13.12.2023 to the show cause notice was filed, however, the impugned order dated 29.12.2023 does not take into consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing despite giving sufficient opportunities, therefore, the undersigned is left with no other option but to issue DRC-07 on the basis of reply and documents available on the portal. And whereas, on examination of the reply/documents furnished by the taxpayer, it has been observed that since the reply is devoid of merits without any justification or proper reconciliation, the demand raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity was given to the petitioner to clarify its reply or furnish further documents/details. 8. In view of the above, the order cannot be sustained and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order is set aside. The matter is remitted to the Proper Officer for re-adjudication. 9. As noticed hereinabove, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
