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TMI Blog2024 (5) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... rana, Ms. Hemlata Rawat & Mr. Chetan Kumar Shukla, Advocates For the Respondent: Mr. Tanveer Ahmed Ansari, Senior Panel Counsel for R-1 Mr. Harpreet Singh, Senior Standing Counsel with Mr. Suhani Mathur, Mr. Ashok Kumar Dagar, Ms. Pallavi Gupta, Mr. Vinod Kumar Sharma & Mr. Y.K. Parashar, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.04.2024, whereby S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner is that the Petitioner has availed excess Input Tax Credit. He submits that the comparison of GSTR-2A with GSTR-3B filed by the Petitioner clearly shows that there is no excess claim of Input Tax Credit. On the other hand, it reveals that Petitioner has claimed less credit than what was available to the Petitioner in the relevant financial years. 4. Issue notice. Notice is accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etailed documents and we have limited data for review. We have not reviewed any invoices or sale register, we have reviewed the following details for April 2018 to March 2019 as provided by the department:- a) Consol GSTR-1 b) Consol GSTR-3B c) Monthly GSTR-2A d) Form-9 e) Form-9C From the above observation of the auditor who has conducted the special audit it is clear that the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax /Interest amount already confirmed through SCN/ DRC-01 (Copy attached) in accordance with the provisions of CGST / DGST Act & Rules, 2017." The Proper Officer has opined that the reply was not substantial to counter the observation of the auditor. 6. The observation in the impugned order dated 27.04.2024 is not sustainable for the reasons that the reply filed by the Petitioner is a detailed re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. 9. Petitioner may file a further 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. 10. It is clarified that this Court has nei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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