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TMI Blog2024 (5) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner: Mr. Yogendra Aldak, Mr. Agrim Arora and Mr. Sumit Khadaria, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates. Ms. Uma Prasuna Bachu, SPC for UOI. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Original dated 29.04.2024 whereby the impugned Show Cause Notice dated 24.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er further submits that one of the grounds in the Show Cause Notice was that an audit was conducted in respect of the petitioner, however, there was no application of mind by the proper officer for issuance of Show Cause Notice and Special Audit Report was mechanically applied as one of the grounds in the Show Cause Notice. 5. Perusal of the Show Cause Notice dated 24.12.2023 shows that the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is not properly replied/filed. It states that "Whereas, SCN/DRC-01 [See Rule 100 (2) & 142 (1)(a)] was issued along with complete calculation of Tax// interest liabilities of the Taxpayer under Section 73 of CGST / DGST Act & Rules, 2017, on account of the Special Audit conducted by M/s PVAR & Associates Chartered Accountants authorized Chartered accountant/Cost accountant under Section 66 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... east consider the reply on merits and then form an opinion. He merely held that the reply is not properly replied/filed without any justification 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 P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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