2024 (5) TMI 1039

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....ed in this case: For the Appellant: Ms. Kavita Jha, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar & Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 24.04.2024 whereby the impugned Show Cause Notice dated 10.12.2023, proposing a demand of Rs. 2,92,00,063.00 against the pet....

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....ut tax; the tax on outward supplies under declared on reconciliation of data in GSTR-09; reconciliation of E-way bill turnover with GSTR-09; excess claim of Input Tax Credit ["ITC"]; Scrutiny of ITC availed on reverse charge 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 supportin....

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....s without any justification or proper reconciliation. 6. The reply filed by the petitioner gave full particulars with regard to the tax paid on outward supplies under declared on reconciliation of data in GSTR-09 through DRC-03 as pointed out by the department by the impugned order. The demand towards the taxes on the output supplies which were alleged to be under declared have been dropped. ....

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....y or furnish further documents/details. 9. In view of the above, the impugned order dated 24.04.2024 cannot be sustained and is set aside in respect of the issues that have been held against the Petitioner. The order in so far as it relates to the demand towards the taxes on output supply, which has already been dropped by the proper officer is not interfered with. The Show Cause Notice to the ....