2024 (4) TMI 214

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.... For the Petitioner: Mr. Pulkit Verma and Mr. Peyush Pruthi, Advocates. For the Respondents: Mr. Prasanta Varma, SCGC with Mr. Pankaj Kumar, Ms. Pragya Verma and Mr. Rakesh Kumar Palo, Advocates for UOI. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 29.09.2023, proposing a demand against the petitioner....

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....ws that the Department has given separate headings under declaration of output tax, excess claim Input Tax Credit ["ITC"], and ITC claimed from cancelled dealers, returns defaulters and Tax non-payers. To the said Show Cause Notice, detailed replies were furnished by the petitioner giving full disclosures under each of the heads. 4. The impugned order, however, after recording the narration, re....

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....he GST registration of M/s Rane Brake Lining Limited has been restored vide order dated 16.02.2024 in W.P. (C) 2259/2024. 6. 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. Proper Officer had to at least consider the reply on merits and then form an opinion whether the reply was unsatisfactory,....

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....ted 30.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. 9. As noticed hereinabove, the impugned order records that it is incomplete, not duly supported by adequate documents. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner. Pursuant to the intimation being given, petitioner sha....