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TMI Blog2024 (5) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... J. (ORAL) 1. Petitioner impugns orders dated 24.12.2023 and 28.12.2023 whereby the impugned Show Cause Notices dated 22.09.2023 and 29.09.2023 proposing a demand of Rs. 5,35,393.00/- and 1,89,65,230.00 respectively has been disposed of demand including penalty has been created against the petitioner. The orders have been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner was unable to file a reply to the Show Cause Notice dated 22.09.2023. 3. He further submits that Petitioner has filed a detailed reply dated 29.10.2023 to the Show Cause Notice 29.09.2023, however, impugned order dated 28.12.2023 does not take into consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Taxpayer has not filed any reply/explanation with regard to above mentioned DRC 01 within stipulated period.**** Now, since no reply / explanation has been received from the taxpayer despite sufficient opportunities, which indicate that the taxpayer has nothing to say in the matter. In view of aforesaid circumstances, the undersigned, being the Proper Officer, is left with no other option but to create demand ex-parte, in accordance with the provisions of CGST / DGST Act & Rules, 2017, as per discrepancies already conveyed through SCN/ DRC*01." The Proper Officer has opined that despite providing another opportunity, neither an online reply has been filed nor has the petitioner appeared in person or through an authorized representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moto from the date of registration for the reason "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months". Further, the purchase chain of M/s ADIENCE ENTERPRISES (GSTIN 07GUFPS2891E1Z8) is suspicious as its one & only supplier has filed 10% (approx.) inward supplies in GSTR-2A returns comparatively to its outward supplies in GSTR-1 & GSTR-3B returns. iv) The Taxpayer has availed Input Tax Credit from M/s PAVIOUR ENTERPRISES (GSTIN 07GUFPS4380J1Z1) which was Cancelled Suo moto on 01.07.2017 i.e. the date of registration for the reason "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months". Further, the purchase chain of M/s PAVIOUR ENTER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. 9. Further, the observation in the impugned order dated 28.12.2023 is also not sustainable for the reasons that the reply dated 29.10.2023 filed by the Petitioner is a detailed reply with supporting documents including invoices, ledger accounts, invoices of weighing bridge and bank statements showing payment made to the supplier. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is a plain reply which is not supported with proper calculations/ reconciliation and relevant documents which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 10. Further, if the Proper Officer was of the view that any further details wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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