TMI Blog2024 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... econciliation of GSTR-01 with GSTR-09 - excess claim Input Tax Credit - Scrutiny of ITC availed under ISD - ITC to be reversed on non-business transactions exempt supplies - under declaration of ineligible ITC - ITC claimed from cancelled dealers, return defaulters tax non payers - HELD THAT:- The observation in the impugned order dated 26.12.2023 is not sustainable for the reasons that the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-adjudication. Accordingly, the impugned order dated 26.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. Petition disposed 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. Dhananjai Shekhawat, Mr. Archit Jain, Mr. Rishab Singhla and Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26.12.2023 does not take into consideration the reply submitted by the Petitioner and is a cryptic order. 5. Perusal of the Show Cause Notice dated 24.09.2023 shows that the Department has given separate headings i.e., under declaration of output tax; reconciliation of GSTR-01 with GSTR-09; excess claim Input Tax Credit [ ITC ]; Scrutiny of ITC availed under ISD; ITC to be reversed on non-business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant documents. Since, the reply filed is not clear and satisfactory The Proper Officer has opined that the reply is incomplete, not duly supported by adequate documents, not clear and unsatisfactory. 7. The observation in the impugned order dated 26.12.2023 is not sustainable for the reasons that the reply dated 18.12.2023 filed by the Petitioner is a detailed reply. Proper Officer had to at leas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 is set aside and the matter is remitted to the Proper Officer for re-adjudication. 10. Petitioner shall file a reply to the Show Cause Notice within a period of 30 days from today. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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