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2023 (11) TMI 951 - PUNJAB AND HARYANA HIGH COURTLiability of tax on petitioner-firm - inadmissible ITC claimed from bogus firms - no opportunity of hearing provided - HELD THAT:- The precise grievance of the petitioner before this Court is that respondent No. 4 has already issued a show cause notice dated 09.03.2018 (P-4) for the same transaction and for the same period. But now again a fresh show cause notice has been issued to the petitioner in Form GST DRC-01 dated 23.11.2022 (P-8) and without opportunity of personal hearing, the impugned order has been passed on 25.01.2023 confirming the tax liability of Rs. 24,60,526/-along with interest amounting to Rs. 19,55,560/- and penalty amounting to Rs. 12,30,264/- under Section 74 (11) of the CGST/SGST Act, 2017. The impugned order dated 25.01.2023 (P-1) is set aside - petition allowed.
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