Kamal Ideal Infratech Private Limited Vs Union of India & Ors. (Punjab And Haryana High Court)
The Punjab and Haryana High Court considered a writ petition seeking to set aside an order dated 07.11.2023 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), along with the show cause notice dated 09.08.2023 in Form GST DRC-01 and Form ASMT-10 dated 27.01.2023.
Read SC Judgment in this case: SC Upholds Dismissal of Writ as Delay & Laches Defeated GST Challenge
The petitioner, a company incorporated under the Companies Act, 2013 and registered under the CGST Act and Haryana GST Act, was engaged in construction and infrastructure development. It stated that it regularly complied with GST requirements, including filing returns and payment of taxes. The petitioner had availed Input Tax Credit (ITC) in October 2017 and discharged its output tax liability during March and April 2018. Subsequently, Form ASMT-10 dated 27.01.2023 was issued alleging discrepancies in the ITC claimed, followed by a show cause notice in Form GST DRC-01 dated 09.08.2023 under Section 74 of the CGST Act. The petitioner asserted that it failed to access electronic notices uploaded on the GST portal due to the sudden illness of its accountant and became aware of the proceedings only in 2024 after appointing a full-time accountant. The writ petition challenging the notices and order was filed in November 2025.
