TMI Blog2024 (4) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner and is a cryptic order - excess claim of Input Tax Credit (ITC) - under declaration of ineligible ITC - ITC claimed from cancelled dealers - return defaulters and tax non payers - HELD THAT:- The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply dated 26.10.2023 filed by the Petitioner is a detailed reply. Proper Officer had to at least cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed off by way of remand. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Rajesh Jain, Mr. Viraj Tiwari, Mr. Rishabh Jain, Mr. Ramashish and Ms. Tanya Saraswat, Advocates For the Respondents: Mr. Rajiv Aggarwal, ASC with Ms. Samridhi Vats, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice dated 26.09.2023 shows that the Department has given separate headings i.e., excess claim of Input Tax Credit [ ITC ]; under declaration of ineligible ITC and ITC claimed from cancelled dealers, return defaulters and tax non payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 6. The impugned order, howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Officer has not applied his mind to the reply submitted by the petitioner. 8. Further, if the Proper Officer was of the view that 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 Petitioner to clarify its reply or furnish further documents/details. 9. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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