TMI Blog2024 (3) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion whether the reply was incomplete, not duly supported by adequate documents and unsatisfactory. He merely held that the reply is not clear and unsatisfactory w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven, petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for Petitioner submits that a detailed reply dated 21.10.2023 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. under declaration of output tax, excess claim Input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is unsatisfactory. 5. The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion whether the reply was satisfactory or not. He merely held that the reply is unsatisfactory which ex-facie shows that Proper Officer has not ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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