2024 (3) TMI 116

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....or the Petitioner Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. V.K. Jain, Mr. Ramashish and Ms. Tanya Saraswat, Advocates For the Respondents: Ms. Vinish Phoghat, Standing Counsel for UOI/R-1 Mr. Rajeev Aggarwal, ASC for R-3 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the show cause notice dated 23.09.2023, proposing a demand against the petitioner ....

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....ds that reply was found not satisfactory and devoid of merits. 3. A perusal of the show cause notice shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit ["ITC"], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. To the said show cause notice, detailed replies da....

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....covery proceedings w/s 79 of CGST Act will be initiated and the actions as per law will be initiated without further reference." The Proper Officer has opined that the reply is unsatisfactory. 5. The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. 6. Proper officer had to at least consider the reply....

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....oper Officer for re-adjudication. 9. As noticed hereinabove, the impugned order records that petitioner has not furnished the requisite details. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner within a period of one week from today. On such intimation being given, petitioner shall furnish the requisite explanation and....