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MICROTEK HIMACHAL POWER PRODUCTS PRIVATE LIMITED vs. STATE OF HIMACHAL PRADESH AND OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

RAMACHANDRA RAO
SATYEN VAIDYA

Pet. Counsel

Amar Pratap Singh

Goverdhan Lal Sharma

Res. Counsel

Anup Rattan

Rakesh Dhaulta

Petitioner / Applicant	MICROTEK HIMACHAL POWER PRODUCTS PRIVATE LIMITED
Respondent	STATE OF HIMACHAL PRADESH AND OTHERS
Court	Himachal Pradesh High Court
State	Himachal Pradesh
Date	Jun 26, 2024
Order No.	CWP No. 5562 of 2023
Citation	2024(6) TAXREPLY 10192
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ORDER
M.S. RAMACHANDRA RAO, CHIEF JUSTICE (ORAL) In this Writ petition, the petitioner assails order dt. 20.06.2023, Order in FORM GST DRC-01 passed by the second respondent purportedly u/s 74 (9) of the HPGST/CGST Act, 2017. 2) Though the said order states on page 1 that it is in fact “summary of a Show Cause Notice”, on page 4 thereof, in para-D, there is a table indicating the tax liability, which appears to have been already determined by the second respondent, and there is also a direction in the said para to the petitioner to pay the said tax liability. No doubt, this is followed by a sentence on the same page that reply or objections, if any, be submitted on or before 19.07.2023, failing which demand will be finalized. 3) The petitioner has therefore approached this Court contending that there is no prior show cause notice as mandated in Section 74 (1) of the HPGST Act and that the impugned order is in violation of principle of natural justice. 4) Learne....