TMI Blog2024 (4) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... merits and then form an opinion. He merely held that the reply is incomplete, not duly supported by adequate documents, not clear and unsatisfactory, which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner - 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. The impugned order dated 30.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 30.12.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that Petitioner had filed a detailed reply dated 25.10.2023, however, the impugned order dated 30.12.2023 does not take into consideration the reply submitted by the Petitioner and is a cryptic order. 5. Perusal of the Show Cause Notice dated 25.09.2023 shows that the Department has given separate headings i.e., under declaration of output tax; excess claim of Input Tax Credit [ ITC ]; Scrutiny of ITC reversals; ITC to be reversed on non-business transaction and exempt supplies and under declaration of ineligible ITC. 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, however, after recording the narration records that the reply uploaded by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish further documents/details. 9. In view of the above, the impugned order dated 30.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 30.12.2023 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 Section 75 (3) of the Act. 11. It is clarified that this Court has neither considered nor commented up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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