2024 (3) TMI 1090

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....eared in this case: For the Petitioner: Mr. Puneet Rai and Ms. Srishti Sharma, Advocates. For the Respondents: Mr. Rajeev Aggarwal, Additional Standing Counsel with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar and Ms. Samridh Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 22.09.2023, p....

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....s that the Department has given separate headings i.e., excess claim Input Tax Credit ["ITC"]; scrutiny of ITC availed; and ITC claimed from cancelled dealers, return defaulters and tax nonpayers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving full disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records ....

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....iance of 2 proviso of Section 16 of CGST Act, 2017 cannot be ascertained. Therefore, following principle of natural justice before passing any adverse order, further personal hearing opportunity was given to the taxpayer. And whereas, neither the taxpayer nor their representative appeared for personal hearing despite giving sufficient opportunities, therefore, the undersigned is left with no other....

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....applied his mind to the reply submitted by the petitioner. 6. Further, if the Proper Officer was of the view that further details were required, the same could have been specifically sought from the Petitioner. However, the record does not reflect that any such opportunity was given to the Petitioner to clarify its reply or furnish further documents/details. 7. In view of the above, the orde....