Daman Textiles Vs Union of India
Date: October 4, 2023
Subject Matter
Adjudication orders cannot be passed without giving an opportunity for Personal Hearing
Summary
The petitioner filed a petition seeking to quash the show cause notice and impugned order related to the imposition of tax liability on the petitioner firm for inadmissible ITC claimed from bogus firms. The petitioner raised concerns about receiving…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB & HARYANA HIGH COURT The present petition has been filed seeking quashing of show cause notice in Form GST DRC-01 bearing No. AW/FGS/294 dated 23.11.2022 (P-8) as well as impugned order dated 25.01.2023 (P-1), vide which the tax liability has been imputed upon the petitioner firm on account of inadmissible ITC claimed from bogus firms. Issue notice of…