2024 (4) TMI 527

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....se: For the Petitioner: Mr. Dhananjai Shekhawat, Mr. Archit Jain, Mr. Rishab Singhla and Mr. Sandeep Goyal, Advocates. For the Respondents: Mr. Varun Vats, SPC for UOI. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 26.12.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand of Rs. 56,32,814.00 against the Petitioner has been dispo....

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....th GSTR-09; excess claim Input Tax Credit ["ITC"]; Scrutiny of ITC availed under ISD; ITC to be reversed on non-business transactions & exempt supplies; under declaration of ineligible ITC; and ITC claimed from cancelled dealers, return defaulters & tax non payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 6. The ....

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....stainable for the reasons that the reply dated 18.12.2023 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, not duly supported by adequate documents, not clear and unsatisfactory, which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by th....