2024 (5) TMI 44

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....R. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Yogendra Aldak, Mr. Agrim Arora and Mr. Sumit Khadaria, Advocates. For the Respondent: Mr. Umesh K. Burnwal, SPA with Mr. Parul Sagar, Advocate for R-2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposin....

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....er declaration of output tax; excess claim of Input Tax Credit ["ITC"]; scrutiny of ITC availed, and ITC claimed from cancelled dealers, return defaulters and tax nonpayers. 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 ....

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....additional reply/explanation has been received from the taxpayer a demand ex-parte is being created. 6. The observation in the impugned order dated 28.12.2023 is not sustainable for the reasons that the reply dated 07.11.2023 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 t....