2024 (4) TMI 1001

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....tioner : Mr. Vivek Sarin, Mr. Dibya Prashant Singh & Mr. Satish C. Kaushik, Advocates. For the Respondents : Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha H. Badhwar, Mr. Prateek Badhwar & Ms. Samridhi Vats, Advocates for R-1 & 2 Mr. Anurag Ojha, SSC with Mr. Subham Kumar & Mr. Vipul Teotia, Advocates for R-3 & 5. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023....

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....e dated 30.09.2023 shows that the Department has given reasons under separate headings i.e., taxpayer has availed the more ITC as mentioned above in GSTR-3B in compression to the ITC available in GSTR-2A; short payment of tax in compression GSTR-1; and input tax credit has been wrongly availed and utilized by the taxpayer. To the said Show Cause Notice, detailed replies were furnished by the petit....

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....ded to the taxpayer by issuing "REMINDER" through the GST portal. Now, since no proper reply / explanation have been received from the Taxpayer despite sufficient and repeated opportunities, which indicate that the Taxpayer has nothing to say in the matter." 6. The Proper Officer has opined that that no proper reply/explanation has been received from the taxpayer. 7. The observation in the impug....

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....ents/details. 9. In view of the above, the impugned order dated 30.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 30.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. 10. Petitioner may file a further reply to the Show Cause Notice within a period of 30 ....