Jain Amar Clothing Pvt Ltd Vs State of Haryana And Ors (Punjab and Haryana High Court)
The petitioner filed a writ petition seeking cancellation of a show cause notice (SCN) dated 28.09.2025 issued under Section 74 of the Haryana GST Act, 2017. The petitioner argued that the SCN lacked full details of the alleged difference in input tax credit (ITC) and had been issued mechanically to avoid expiry of statutory timelines. It was contended that the figures in the SCN did not match the petitioner’s GST returns and that the notice provided only the differential amount without disclosing the underlying base values used to compute the alleged discrepancy. On this basis, the petitioner requested that the SCN be set aside.
The State submitted that the petitioner had approached the Court without filing a reply to the SCN. It was stated that if a reply had been submitted, all relevant issues would have been examined by the authorities. The State also informed the Court that although the deadline for filing a reply had expired, a reply filed within the next one week would still be considered in accordance with law.
Counsel for the petitioner agreed to file the reply within the one-week period and requested liberty to raise issues regarding the alleged lack of necessary information in the SCN.
