9911796707
TMI Blog2024 (5) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Rajat Bose and Mr. Ankit Sachdeva, Advocates For the Respondents: Mr. Himanshu Pathak and Mr. Samman Kumar, Advocates for R-1 & R-2 Mr. Harpreet Singh, SSC with Mr. Chander Kiran, Mr. Sameer Gosain, Mr. Rabindra Prasad Sinha, Mr. Pawan Kumar and Mr. Abhinav Gupta, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 26.04.2024 whereby the impugned Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the Petitioner and is a cryptic order. 4. Perusal of the Show Cause Notice dated 02.12.2023 shows that the Department has raised grounds under separate headings i.e., under declaration of output tax; reconciliation of GSTR-01 with GSTR-09; Reconciliation of E-way bill turnover with GSTR-01; excess claim of Input Tax Credit ["ITC"]; under declaration of ineligible ITC and ITC claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in reply that an special audit has been conducted of the firm and auditor did not observe these matter of SCN in findings, which indicates the taxpayer has nothing to say any more in this matter. Further, the submission of taxpayer that M/s MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED is not deals in the item where the cess is applicable. It deals only in the item of electrical goods. This submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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 view of the above, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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