2024 (5) TMI 44

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....JEEV SACHDEVA AND HON'BLE MR. 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 C....

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....rtment has given separate headings i.e., under 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 nar....

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....found to be satisfactory and since no further 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 m....