2024 (5) TMI 268

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.... Ruchir Bhatia and Ms. Deeksha Gupta, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha H. Badhwar, Mr. Prateek Badhwar and Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023 proposing a demand of Rs 2,40,37,812/- against the petitioner had been dis....

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....ax; excess claim of Input Tax Credit ["ITC"] and under declaration of ineligible ITC. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving response under each of the heads with supporting documents. 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 ....

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.... 02.11.2023 and 14.11.2023 filed by the Petitioner are detailed replies 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 unsatisfactory, incomplete, not duly supported by adequate documents and unable to clarify the issue which ex-facie shows that Proper Officer has not applied his mind to the reply su....