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AMBA SHAKTI UDYOG LTD. vs. STATE OF MADHYA PRADESH
(Madhya Pradesh High Court)

Hon'ble Judges:

ROHIT ARYA
DEEPAK KUMAR AGARWAL

Pet. Counsel

C.p. Sharma

Karan Sachdeva

Res. Counsel

M.p.s. Raghuvanshi

Petitioner / Applicant	AMBA SHAKTI UDYOG LTD.
Respondent	STATE OF MADHYA PRADESH
Court	Madhya Pradesh High Court
State	Madhya Pradesh
Date	Sep 12, 2023
Order No.	WRIT PETITION No. 5667 of 2021
Citation	2023(9) TAXREPLY 7929
Original Order
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ORDER
ORDER Petitioner, a manufacturer and trader, is before this Court under Article 226 of the Constitution of India taking exception to the impugned order dated 08.12.2020 passed by the Assessing Officer in exercise of powers contained under Section 74 of GST Act. 2. Petitioner, while criticizing the impugned order, has made following submissions: (A) That though show-cause notice running in two pages was sent to the assessee on portal with an endorsement of attachments; however, no attachment was supplied to him. Despite protracted correspondence vide letters dated 16.10.2020, 18.11.2020 and 27.11.2020, documents were not supplied; (B) The Assessing Officer has not considered the facts in right earnest and saddled the assessee with the huge liability of tax; and (C) The reply submitted by the petitioner has not been considered. However, it is not disputed that the show-cause notice under Section 74 of the GST Act was issued by the Competent Authority and the impugn....