TMI Blog2024 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... given an opportunity, petitioner shall be able to produce all proofs of payments made through bank channel. The impugned order dated 29.12.2023 is set aside. The matter is remitted to Proper Officer for re-adjudication. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner. Petitioner shall produce all the relevant documents as inter-alia the clarification with regard to the HSN Code and also the proof of payment made through the banking channel before the proper officer within a period of one week from today thereafter, proper officer shall decide the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in HSN Codes which belongs to the items in Gold and Diamond Jewellery. However the cancelled taxpayer i.e. M /s Geetika Enterprises deals in HSN codes which pertains to automobile parts. Moreover the taxpayer has not shown the bank payment proof of the following invoices hence the taxpayer is not eligible to claim the ITC under Section 16 of DGST Act 2017. And whereas, a reminder in terms of Section 75(4) of the CGST Act 2017 was also issued to the RTP as another opportunity to file online reply and personal hearing on this matter. However, the RTP has neither filed online reply nor appeared in person or through any authorize representative at the given date and time for personal hearing.. The Proper Officer has opined that despite provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the HSN Code and also the proof of payment made through the banking channel before the proper officer within a period of one week from today thereafter, proper officer shall decide 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. 9. In case any further documents are required, the proper officer shall duly intimate to the petitioner with regard to the same and petitioner shall thereafter produce the said documents. 10. 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. 11. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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