2024 (5) TMI 1386

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....ioner: Mr. Prabhat Kumar, Mr. Arun Kumar Singh and Mr. Utkarsh Kumar, Advocates. For the Respondents: Mr. Ravi Kant Srivastava, SPC. Mr. Rajeev Aggarwal, ASC for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 24.04.2024 whereby the impugned Show Cause Notice dated 09.12.2023 proposing a demand of Rs. 2,87,99,294.00/- against the petitioner has been dispos....

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....med on account of non-reconciliation of information 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 giving response under each of the heads with supporting documents. 5. Perusal to the impugned order shows that impugned order categorically records that "the taxpayer has not uploaded suppo....

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....04.2024 is not sustainable for the reasons that the reply dated 04.04.2024 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the taxpayer has not uploaded supporting documents in respect of cancelled dealer which ex-facie shows that Proper Officer has not applied his mind ....