2024 (3) TMI 337

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....USTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. P. K. Gambhir & Mr. Rakesh Kumar, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC for R-1 & 2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner has been dis....

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....tioner giving full disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states that: "And whereas. in response to the DRC-01, the Taxpayer submitted his reply in DRC-06 and the reply of the registered person as well as data available on GST Portal has been check....

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....hether the reply was not satisfactory. He merely held that the reply is not satisfactory which exfacie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 6. Further, if the Proper Officer was of the view that reply was not satisfactory and further details were required, the same could have been specifically sought from the petitioner, however, the recor....