2024 (6) TMI 118

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....: For the Petitioner: Mr. Rajesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts, Mr. Shiva Narang and Mr. Samhir Chattarat, Advocates For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.04.2024 whereby the Show Cause Notice dated 02.12.2023....

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.... the Petitioner and is a cryptic order. 4. Perusal of the Show Cause Notice dated 02.12.2023 shows that the Department has raised grounds under separate headings i.e., excess claim of Input Tax Credit ["ITC"]: Scrutiny of ITC availed; and ITC claimed from cancelled dealers, return defaulters & tax non-payers. To the said Show Cause Notice, a detailed reply was furnished by the petitioner giving....

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.... incomplete supporting documents have been submitted on the GST Portal in support of availing the benefit of cancelled dealer. 6. The observation in the impugned order dated 29.04.2024 is not sustainable for the reasons that the reply dated 15.12.2023 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 ....