TMI Blog2024 (4) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the impugned order dated 30.03.2024 is not sustainable for the reasons that the reply dated 01.02.2024 filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is devoid of merits and without any justification, which ex-facie shows that Proper Officer has not applied his mind to the rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain, Mr. Virag Tiwari, Mr. Ramashish and Ms. Tanya Saraswat, Advocates. For the Respondents: Mr. Anurag Ojha, SSC with Mr. Subham Kumar, Advocate for R-2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.03.2024, whereby the impugned Show Cause Notice dated 09.12.2023, proposing a demand of Rs. 50,00,080.00 against the Petitioner has been disposed of and a demand includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led dealers, return defaulters tax non-payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 5. The impugned order, however, after recording the narration records that the reply uploaded by the taxpayer is devoid of merits and without any justification. It states that And whereas, the taxpayer has filed their objections/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Proper Officer has not applied his mind to the reply submitted by the petitioner. 7. 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. 8. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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