2024 (5) TMI 452

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.... For the Petitioner: Mr. Bharat Kumar Tripathi and Mr. Rahul Chauhan, Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate for CBIC/R-1 & R-3 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 05.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023 proposing a demand of Rs. 1,08,84,820.00/- against the petitioner has b....

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....iny of ITC availed; under declaration of ineligible ITC 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 response under each of the heads with supporting documents. 5. The impugned order, however, after recording the narration records that the reply is not satisfactory. It states t....

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....der dated 05.12.2023 is not sustainable for the reasons that the reply dated 11.10.2023 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 that the reply is not satisfactory and no proper reply justifying the facts of the case along with supporting documents have been submi....