2024 (4) TMI 288

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....who appeared in this case: For the Petitioner: Mr. Ashwini Chandrasekaran, Ms. Priyanka Rathi, Ms. S. Gupta and Mr. Abhishek Jain, Advocates For the Respondents: Mr. Rajiv Aggarwal, ASC with Ms. Samridhi Vats, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 22.09.2023, proposing a demand of Rs. ....

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....utiny of ITC reversals and under declaration of ineligible ITC. 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 taxpayer is incomplete, not duly supported by relevant documents. It merely states that "Now, since no....

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....ed 28.12.2023 is not sustainable for the reasons that the reply dated 06.12.2023 filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is incomplete and not supported by relevant documents which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petition....

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....etails/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 prescribed under Sectio....