2024 (5) TMI 551

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....JA Advocates who appeared in this case: For the Petitioner: Mr. Rakesh Kumar, Mr. P. K. Gambhir & Ms. Neera Gupta, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha Badhwar & Mr. Prateek Badhwar, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023 whereby the impugned Show Cause Notice dated 27.09.2023 proposing a ....

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....nd is a cryptic order. 4. Perusal of the Show Cause Notice dated 27.09.2023 shows that the Department has given reasons under separate headings i.e., under declaration of output tax; excess claim of Input Tax Credit ["ITC"]; Scrutiny of ITC availed; under declaration of ineligible ITC and ITC claimed from cancelled dealers, return defaulters and tax non-payers. To the said Show Cause Notice, a ....

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....DRC-01 is confirmed." The Proper Officer has opined that the reply is incomplete, not duly supported by adequate documents and unable to clarify the issue. 6. Pursuant to the impugned order dated 30.12.2023, Petitioner filed rectification application dated 15.03.2024 which has been considered and relief was granted partly to petitioner vide order dated 30.03.2024 while maintaining the earlier o....

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....which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 9. Further, if the Proper Officer was of the view that any further details were required, the same could have been specifically sought from the Petitioner. However, the record does not reflect that any such opportunity was given to the Petitioner to clarify its reply or furnish further do....