Department should seek document/ clarification if required from assessee before passing order:
- Observed that, the Petitioner has furnished detailed replies along with supporting documents, therefore, that, the Impugned Order passed by the adjudicating authority is not sustainable.
- The adjudicating authority had at least consider the reply on merits and then form an opinion, merely holding that the replies furnished are unsatisfactory and not supported with proper calculations/reconciliation and relevant documents, ex-facie shows that the adjudicating authority has not applied his mind to the replies submitted by the Petitioner.
- Further stated that, if the adjudicating authority was of the view that any further details were required, the same could have been specifically sought from the Petitioner
- Remitted the matter back to the adjudicating authority for re- adjudication
Delhi High Court in Spinclabs (P.) Ltd. v. Commissioner of Delhi Goods and Services Tax (W.P. (C) NO. 4187 OF 2024 dated April 10, 2024)
