P&H HC GST Quashed Order Due to Failure to Consider Filed Reply on Portal in ITC Fraud Case

Yervik Hindustan Exports INC. Vs Union of India and others (Punjab and Haryana High Court) The Punjab and Haryana High Court examined the validity of an assessment order passed against the petitioner for alleged fraudulent availment of Input Tax Credit (ITC) for the financial year 2017–18. A show cause notice dated 31.07.2024 was issued, alleging wrongful passing of ineligible ITC. The petitioner submitted a reply dated 16.10.2024 denying the allegations. However, the adjudicating authority passed an order dated 07.01.2025 stating that no reply had been filed. During proceedings, the revenue...