Department should seek document/clarification if required from assessee before passing order
The Hon’ble Delhi High Court in Spinclabs (P.) Ltd. held that the adjudicating authority could have asked the assessee to furnish any further details which were required, rather, merely holding that replies furnished are unsatisfactory and not supported with proper calculations/ reconciliation, ex-facie shows that the adjudicating authority has not applied his mind, remitted the matter back to the adjudicating authority for re-adjudication.