2024 (5) TMI 269

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....Johri, Mr. Ramanand Roy, Mr. Mayank Kouts and Mr. Shiva Narang, 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 29.12.2023 whereby the impugned Show Cause Notice dated 28.09.2023 proposing a demand of Rs. 5,46,288.00/- against the....

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....conciliation of turnovers in other returns and e-way bill and excess claim of Input Tax Credit ["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 no satisfactory reply and no substantial documents were submitted by the ....

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....conveyed through SCN/ DRC-01." The Proper Officer has opined that the taxpayer has not filed a satisfactory reply nor substantial documents. 6. The observation in the impugned order dated 29.12.2023 is not sustainable for the reasons that the reply dated 23.12.2023 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at least consider the reply on merits an....

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....aken against the petitioner pursuant to impugned order dated 29.12.2023, inter-alia, blocking of credit ledger and the provisional attachment of property including bank account, if any. 9. Petitioner may file a further reply to the Show Cause Notice within a period of 30 days from today. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of person....