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ETHOS LIMITED vs. THE ADDITIONAL COMMISSIONER, CGST AUDIT AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Sujit Gosh
Abhinav Sood
Res. Counsel
None

Petitioner / Applicant

ETHOS LIMITED
Respondent THE ADDITIONAL COMMISSIONER, CGST AUDIT AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Sep 20, 2024
Order No.

CWP No. 23062 of 2024 (O&M)

Citation

2024(9) TAXREPLY 10996
Original Order
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ORDER

SANJEEV PRAKASH SHARMA, J. The present writ petition preferred by the petitioner assails the show cause notice dated 03.08.2024 issued to the petitioner under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as ‘the CGST Act’). 2. Learned counsel for the petitioner submitted that the tenor of the show cause notice itself reflects that the respondents have already taken a decision and virtually held the petitioner to be guilty of having evaded payment of tax, and therefore, the respondents have also proposed to impose penalty under Section 74 of the CGST Act and application of interest under Section 50 of the CGST Act. 3. Learned counsel for the petitioner has taken us to the various aspects of the show cause notice and strenuously argued that the officer has proceeded to decide on facts and has reached to conclusion by assuming factual supply of goods and non-payment of tax. 4. Learned counsel for the petitioner furth....

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