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TMI Blog2024 (5) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Petitioner: Mr. Rakesh Kumar & Mr. Parveen Kumar Gambhir, Advocates For the Respondents: Mr. Mimansak Bhardwaj, SPC for UOI. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur & Ms. Pritika Nagpal, Advocates Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar & Ms. Samridhi Vats, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 4. Perusal of the Show Cause Notice dated 12.12.2023 shows that the Department has raised grounds under separate headings i.e., net tax under declared due to non-reconciliation of turnovers in other returns and E-way bill information; reconciliation of GSTR-01 with GSTR 3-B; excess claim of Input Tax Credit ["ITC"]; the excess input tax credit (ITC) claimed on account of non-reconciliation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per provision of Section 75 (4) DGST Act, was also provided to the taxpayer by issuing "REMINDER" through the GST portal.**** Now, since no satisfactory explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicate that the taxpayer has nothing to say in the matter. The Section 155 of the CGST Act, 2017 provides that the burden of proof for availi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable for the reasons that the reply dated 12.01.2024 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is not satisfactory and taxpayer has not attached sufficient documents in support of his reply which ex-facie shows that Proper Officer has not appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law within the period prescribed under Section 75 (3) of the Act. 10. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. 11. The challenge to Notification No. 9 of 2023 and 56 of 2023 with regard to the extension of time is left open. 12. Petition is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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