2024 (5) TMI 1311

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....and Mr. Abhishek, Advocates For the Respondents: Mr. Avishkar Singhvi, ASC with Mr Shubham Kumar, Mr. Naved Ahmed and Mr. Vivek Kr. Singh, Advocates for GNCTD JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 21.03.2024 whereby the impugned Show Cause Notice dated 11.12.2023 proposing a demand of Rs 3,50,60,125.00/- against the petitioner has been disposed of and demand i....

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....iny of ITC availed; ITC to be reversed on non-business transaction and exempt supplies 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 supporting documents. 5. The impugned order, however, after recording the narration records that the reply uploaded by the taxpayer devoid of meri....

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....n, the demand raised in SCN/DRC-01 is hereby upheld. DRC-07 is issued accordingly." The Proper Officer has opined that the reply is devoid of merits without any justification. 6. The observation in the impugned order dated 21.03.2023 is not sustainable for the reasons that the reply dated 11.01.2024 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at le....