2024 (9) TMI 1460

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....ndent : Mr. T. N. C. Kaushik , AGP ( T ) ORDER An order in original dated 30.04.2024 is challenged both on the ground of lack of jurisdiction and on the ground of non application of mind. Pursuant to show cause notice dated 29.12.2023, the petitioner submitted reply dated 23.01.2024. By such reply, the petitioner dealt with each defect indicated in the show cause notice. The impugned order w....

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....eader, accepts notice for the respondent. He submits that principles of natural justice were complied with and that the petitioner's reply was taken into consideration while issuing the impugned order. 4. On examining the impugned order, it is evident that the observation of the proper officer in respect of each issue dealt with in the impugned order is identical. The reply of the tax payer....

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....nover reporting and input credit availed/outward and inward supply. In the absence of such records, the proposal is hereby confirmed. Reply of the Taxpayer: 15. Reply to Current Liabilities (Trade Payables): All Trade payable are paid in with in specified time under Section 16(2). Moreover in your notice you have mention the amount Rs.6,05,27,470/- which includes the pay....

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....firmed. " As is evident from the above extracts, the petitioner replied on the RCM liability issue by stating that the amounts declared and paid under RCM are greater than the amount mentioned in the notice. The observation of the proper officer on this issue reflects complete non application of mind. Likewise, as regards trade payables, the petitioner replied stating that all trade payables ar....