Patanjali Ayurved Limited Vs State of Madhya Pradesh
Date: January 21, 2024
Subject Matter
It is obligatory and mandatory on the part of revenue to provide the taxpayers an opportunity of personal hearing when an adverse decision is contemplated
Summary
The case involves a challenge to an adjudication order in form GST DRC-07, regarding the demand for excess Input Tax Credit (ITC) and imposition of interest and penalty under Section 74 of the CGST Act, and the Madhya Pradesh Goods and Services Tax A…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT Heard finally with the consent of both the parties. This order shall govern disposal of both the writ petitions viz., W.P. No. 8123/2023 and W.P. No. 8125/2023. Regard being had to the similitude of the controversy involved in the aforesaid petitions, they have been heard analogously and disposed of by this singular order 2. For the sake…