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SHREE PADMA INDUSTRIES vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Pulkit Verma
Vibhu Gupta
Peyush Pruthi
Res. Counsel
Rajeev Aggarwal
Prateek Badhwar
Shaguftha H. Badhwar

Petitioner / Applicant

SHREE PADMA INDUSTRIES

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 17, 2024
Order No.

W. P. (C) 6274/2024 & CM APPL. 26112/2024 (Stay)

Citation

2024(5) TAXREPLY 9695

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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 12.12.2023 whereby the impugned Show Cause Notice dated 29.09.2023 proposing a demand of Rs. 9,04,200.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that the Show Cause Notice dated 29.09.2023, issued in Form GSTR-01, stated that the working of Excess ITC under section 16 (2)(c) of the Act was appended to the Notice as Annexure-B. Petitioner appeared before Respondent No. 3 and requested it to provide the tabular chart annexed as Annexure-B and further to activate the GST portal to enable the Petitioner to file the reply to show cause notice. 3. Learned counsel for the Respondent, under instructions, submits that there is no Annexure-B to the Show Cause Notice....

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