2024 (4) TMI 1034

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....hammi Kapoor, Mr. Vishal Kumar & Ms. Prachi Jain, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023 proposing a demand of Rs 1,51,05,808.00/- against the petitioner had been disposed of and demand including penalty has been raised against the pet....

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....business transaction and exempt supplies and under declaration of ineligible ITC. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving disclosures under each of the heads. 5. The impugned order, however, after recording the narration records that the reply uploaded by the taxpayer is incomplete, not duly supported by adequate documents and unable to clarify the i....

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....bservation in the impugned order dated 29.12.2023 is not sustainable for the reasons that the reply dated 09.11.2023 filed by the Petitioner is a detailed reply with supporting documents. 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, unable to clarify the issue, not clear ....