TMI Blog2024 (4) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... x - excess claim of ITC - ITC to be reversed on non-business transactions and exempt supplies - under declaration of ineligible ITC - ITC claimed from cancelled dealers, return defaulters and tax nonpayers - HELD THAT:- The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply dated 20.10.2023 filed by the Petitioner is a detailed reply. Proper Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge to Notification No. 9 of 2023 with regard to the initial extension of time is left open - Petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Karan Aggarwal and Mr. Amarinder Singh Baweja, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as given separate headings i.e., under declaration of output tax; excess claim of ITC; ITC to be reversed on non-business transactions and exempt supplies; under declaration of ineligible ITC and ITC claimed from cancelled dealers, return defaulters and tax nonpayers. To the said Show Cause Notice, a detailed reply was furnished by the Petitioner giving disclosures under each of the heads. 4. The ..... X 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 satisfactory which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the Petitioner. 6. Further, if the Proper Officer was of the view that if any further 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 Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act. 9. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. 10. The challenge to Notification No. 9 of 2023 with regard to the initial extension of time is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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