2024 (3) TMI 1129

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....titioner: Mr. Danpen Gondhen, Sr. Advocate with Mr. S. Sethi and M. G. Sethi, Advocates. For the Respondents: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocate Ms. Avshreya Pratap Singh Rudy, SPC with Ms. Usha Jamnal, Advocate for UOI Mr. Rajiv Aggarwal, ASC JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.202....

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....empt supplies. 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 that the reply uploaded by the tax payer is not clear and satisfactory. It merely states that "The taxpayer filed their reply. On scrutiny of the same, it has been observed that the ....

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....least consider the reply on merits and then form an opinion whether the reply was unsatisfactory. He merely held that the reply is incomplete, not duly supported by adequate documents and is not clear and unsatisfactory which ex-facie 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 is unsat....

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....the petitioner details/documents, as maybe required to be furnished by the petitioner. Pursuant to the intimation being given, petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescri....