Modern Insecticides Ltd. Vs Commissioner, Central Tax
Date: April 18, 2023
Subject Matter
Department is not authorized to retain the amount paid by the petitioner without issuing a show cause notice even after two years have passed
Summary
The case involves a petition that questions whether the department is authorized to retain the amount paid by the petitioner without issuing a show cause notice under Section 74(1) of the CGST Act after two years have passed. The discussion revolves…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT The petitioners are seeking direction to the respondents to refund an amount of Rs.2.54 crores and supply copy of Panchnama dated 05.03.2020 and 15.01.2021 along with other electronic gadgets, including mobiles, resumed from the premises of the petitioner. As per the facts stated in the petition, on 05.03.2020, officials of the respo…