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TMI Blog2024 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... VINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Puneet Rai & Mr. Kapil Sharma, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 73,76,148.00 against the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted the reply on the GST portal. Further as per record available and reply submitted by the taxpayer. As per the record the M/s Gayatri Diamond Deals 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e further submits that impugned order records that the tax payer has not shown bank payment proof of the invoices and thus, the tax payer has been held to be not eligible to claim the input credit. He further submits that the representative of the petitioner had personally appeared however, he was not asked to produce any bank payment proof. 6. We note that impugned order refers to a reminder iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 with law within the period prescribed under Section 75(3) of the Act. 9. In case any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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