2024 (4) TMI 948

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....For the Petitioner: Ms. Anjali Jha Manish, Mr. Priyadarshi Manish and Ms. Divya Rastogi, Advocates. For the Respondents: Mr. Anurag Ojha, SSC with Mr. Subham Kumar, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 28.09.2023, proposing a demand of Rs. 34,51,018.00 against the Petitioner, has been d....

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...., the proper officer declined to accept the documents and accordingly she prays that an opportunity be granted to the petitioner to file further reply along with supporting documents. 5. Perusal of the Show Cause Notice dated 24.09.2023 shows that the Department has given separate headings i.e., under declaration of output tax; the tax on outward supplies under declared on reconciliation of dat....

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....hrough the GST portal. The taxpayer however did not prefer to avail the opportunity of being heard. And whereas, no further explanation/ supporting documents has been received from the taxpayer despite sufficient opportunities afforded to him, which indicates that the taxpayer has nothing more to say in the matter. As such, the taxpayer is not entitled to get benefit on the basis of his plain repl....

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.... that any 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. 9. In view of the above, the impugned order dated 28.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Offi....