TMI Blog2024 (4) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... rn 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. The observation in the impugned order dated 28.12.2023 is not sustainable for the reasons that the reply dated 11.10.2023 (uploaded on portal on 24.10.2023) 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 unsatisfactory, which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. Thus, the impugned order dated 28.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of proper officer and tendered documents, however, the proper officer declined to accept the documents and accordingly she prays that an opportunity be granted to the petitioner to file further reply along with supporting documents. 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; the tax on outward supplies under declared on reconciliation of data in GSTR-09; excess claim Input Tax Credit [ ITC ]; Scrutiny of ITC availed and ITC claimed from cancelled 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. 6. The impugned order, howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply is unsatisfactory, which ex-facie shows that Proper 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 the above, the impugned order dated 28.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 28.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. 10. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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