TMI Blog2024 (4) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... partment has given separate headings i.e., excess claim Input Tax Credit [ ITC ]; scrutiny of ITC availed on reverse charge; ITC to be reversed on non-business transactions 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. The observation in the impugned order dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Proper Officer for re-adjudication. Petition is disposed of in the above terms. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Vineet Bhatia, Advocate For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha H. Badhwar, Mr. Prateek Badhwar Ms. Samridhi Vats, Advocates JUDGMENT SANJEEV SAC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 4. Perusal of the Show Cause Notice dated 24.09.2023 shows that the Department has given separate headings i.e., excess claim Input Tax Credit [ ITC ]; scrutiny of ITC availed on reverse charge; ITC to be reversed on non-business transactions exempt supplies; and under declaration of ineligible ITC. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving discl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. 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 suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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