2024 (5) TMI 1308
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....ER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr., Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar and Ms. Shaguftha Badhwar, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.04.2024 whereby the impugned Show Cause Notice dated 09.12.2023 proposing a demand of Rs. 11,50,530.00/- against the p....
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....ings i.e., under declaration of output tax; the tax on outward supplies under declared on reconciliation of data in GSTR-09; excess claim of ITC; scrutiny of ITC reversals; ITC to be reversed on non-business transaction & exempt supplies and ITC claimed from cancelled dealers, return defaulters and tax non payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner givi....
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....reply is not properly replied/filed. 6. The observation in the impugned order dated 29.04.2024 is not sustainable for the reasons that the reply dated 09.01.2024 and 27.02.2024 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 not properly replied/filed wi....


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