2024 (5) TMI 1381

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.... appeared in this case: For the Petitioner: Mr. Yogendra Aldak, Mr. Agrim Arora and Mr. Sumit Khadaria, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates. Ms. Uma Prasuna Bachu, SPC for UOI. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Original dated 29.04.2024 whereby the ....

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....ptic order. 4. Learned counsel for petitioner further submits that one of the grounds in the Show Cause Notice was that an audit was conducted in respect of the petitioner, however, there was no application of mind by the proper officer for issuance of Show Cause Notice and Special Audit Report was mechanically applied as one of the grounds in the Show Cause Notice. 5. Perusal of the Show Ca....

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....tion records that the reply uploaded by the taxpayer is not properly replied/filed. It states that "Whereas, SCN/DRC-01 [See Rule 100 (2) & 142 (1)(a)] was issued along with complete calculation of Tax// interest liabilities of the Taxpayer under Section 73 of CGST / DGST Act & Rules, 2017, on account of the Special Audit conducted by M/s PVAR & Associates Chartered Accountants authorized Chartere....

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....ith 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 without any justification which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 8. Further, if the Proper Officer was of the view that any further details were required, t....