2026-VIL-614-GUJ
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SGST High Court Cases

GST - Procedural defect in Show Cause Notice – Levy of penalties for fraudulent Input Tax Credit - Petitioner challenges the impugned orders alleging that the Show Cause Notice consisted of only three pages and that relied upon documents were incorrectly included without proper specificity of the relevant period - Whether procedural defects in the Show Cause Notice, such as incomplete supply of documents and typographical errors regarding the period of investigation, vitiate the notice – HELD - The petitioner never raised objection regarding alleged incompleteness of the SCN during the proceedings, replies, or personal hearing despite having ample opportunity to do so - Respondent categorically denies supplying only three pages and asserts that complete physical copy was dispatched through email and post. Further, the typographical error in mentioning the year 2021 instead of the actual investigation period of October 2018 to November 2019 spanning financial years 2018-19 and 2019-20 does not vitiate the notice as the petitioner was evidently aware of the actual period under investigation and possessed all relied upon documents including GSTR-3B, GSTR-2B, GSTR-1M and e-way bills which were duly scrutinized and detailed in the Order in Original. Sufficient opportunity of hearing has been provided, hence, there is no violation of principles of natural justice or statutory provisions exists - The writ petition cannot be entertained as the appellate authority is competent to examine such factual issues - The SCN and Order-in-Original are sustained and the petition is dismissed
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GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

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