TMI Blog2024 (3) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... He merely held that the reply is not clear and unsatisfactory which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. Further, if the Proper Officer was of the view that the reply is incomplete, not duly supported by adequate documents and unsatisfactory, if further any details were required, the same could have been specifically sought from the petitioner. However, the record does not reflect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details. The impugned order records that petitioner s reply is not clear, unsatisfactory, incomplete and not duly supported by adequate documents. Proper Officer is directed to intimate to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Learned counsel for Petitioner submits that a detailed reply dated 08.12.2023 was filed to the Show Cause Notice, however, the impugned order dated 30.12.2023 does not take into consideration the reply submitted by the petitioner and is a cryptic order. 3. Perusal of the Show Cause Notice shows that the Department has given separate headings i.e., excess claim Input Tax Credit [ ITC ]; and ITC to be reversed on non-business transactions and exempt supplies. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving full disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the tax payer is not clear and satisfactory. It merely sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details. 7. 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 dated 30.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. 8. As noticed hereinabove, the impugned order records that petitioner s reply is incomplete, not duly supported by adequate documents and unsatisfactory. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner. Pursuant to the intimation being given, petitioner shall furnish the requisite e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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