2024 (3) TMI 113

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..... - petitioner had, on account of an error, claimed Integrated GST credit instead of CGST and SGST credit which was a mere bona fide clerical error - HELD THAT:- The proper officer had to at least consider the reply on merits and then form an opinion whether the explanation was sufficient or not. He merely held that since no payments has been made within 30 days of the issue of notice by you and .....

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..... MENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 22.12.2023 whereby the proceedings under Section 73 of the Central Good and Service Tax Act 2017 have been concluded and a demand has been created against the petitioner. 2. Learned counsel for petitioner submitted that the petitioner had, on account of an error, claimed Integrated GST credit instead of CGST and SG .....

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..... rther, the observation in the impugned order dated 22.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. 7. The proper officer had to at least consider the reply on merits and then form an opinion whether the explanation was sufficient or not. He merely held that since no payments has been made within 30 days of the issue of notice by you an .....

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