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2023 (7) TMI 1227 - PUNJAB & HARYANA HIGH COURTInput Tax Credit (ITC) - Opportunity for personal hearing not given - violation of principles of natural justice - Seeking quashing/reading down the provisions of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017 - HELD THAT:- In the present case, after receiving show cause notices dated 03.02.2023 (Annexure P-5 and P-6), the petitioner gave reply on 04.03.2023 (Annexure P-7) and he clicked on the option for personal hearing (at page No. 112 of the paperbook) which was not given to the petitioner. In similar grounds, in M/S NARESH AGGARWAL AGENCIES PVT. LTD VERSUS THE STATE OF PUNJAB & ANR. [2021 (12) TMI 1450 - PUNJAB AND HARYANA HIGH COURT] and M/S RAGHUNANDAN IRON & STEEL COMPANY VERSUS STATE OF PUNJAB AND ANOTHER [2021 (7) TMI 1416 - PUNJAB AND HARYANA HIGH COURT] were disposed of by granting opportunity of hearing. This petition is being disposed of by giving direction to respondents to give an opportunity of hearing to the petitioner on the show cause notices dated 03.02.2023 (Annexures P-5 and P-6) and then pass fresh order in accordance with law.
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