2024 (5) TMI 1387

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....ates who appeared in this case: For the Petitioner: Mr. Rakesh Kumar & Mr. Parveen Kumar Gambhir, Advocates For the Respondents: Mr. Mimansak Bhardwaj, SPC for UOI. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur & Ms. Pritika Nagpal, Advocates Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar & Ms. Samridhi Vats, Advocates ....

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....tted by the Petitioner and is a cryptic order. 4. Perusal of the Show Cause Notice dated 12.12.2023 shows that the Department has raised grounds under separate headings i.e., net tax under declared due to non-reconciliation of turnovers in other returns and E-way bill information; reconciliation of GSTR-01 with GSTR 3-B; excess claim of Input Tax Credit ["ITC"]; the excess input tax credit (ITC....

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....tural justice opportunity for Personal Hearing, as per provision of Section 75 (4) DGST Act, was also provided to the taxpayer by issuing "REMINDER" through the GST portal.**** Now, since no satisfactory explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicate that the taxpayer has nothing to say in the matter. The Section 155 of the CGST Act, 2....

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....rvation in the impugned order dated 24.04.2024 is not sustainable for the reasons that the reply dated 12.01.2024 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 reply is not satisfactory and taxpayer has not attached sufficient documents in support of his reply whic....