Shivani Enterprise Vs Union of India & Ors. (Gujarat High Court)
The petitioner sought quashing of the Order in Original dated 30.08.2025, Form GST DRC-07 dated 11.09.2025, and the Show Cause Notice dated 29.02.2024.
The petitioner, engaged in the trading of scrap, came under investigation after intelligence received from the Central Goods and Services Tax, Vadodara, regarding alleged fraudulent Input Tax Credit (ITC) availed from M/s Ganpati Enterprises. A search was conducted at the petitioner’s declared premises, following which a Show Cause Notice dated 29.02.2024 was issued proposing penalties under Sections 122(1)(vii), 122(1)(xii), 122(1)(xvi), and 122(1)(xvii) of the Central Goods and Services Tax Act, 2017. The petitioner filed a reply and was granted a personal hearing. Thereafter, the Order in Original dated 30.08.2025 was served on the petitioner through the portal.
The petitioner contended that only three pages of the Show Cause Notice had been supplied and therefore it was liable to be quashed. It was further submitted that although the Show Cause Notice referred to six relied upon documents (RUDs), documents at serial numbers 4 to 6 were not supplied despite a request made by letter dated 09.04.2024. The petitioner also submitted that its GST registration had been cancelled with effect from 08.10.2020 by an order dated 16.01.2021 and therefore RUDs relating to the subsequent period mentioned in the Show Cause Notice could not have been relied upon. It was argued that the relevant period was not specified in the Show Cause Notice and that both the Show Cause Notice and the Order in Original should be quashed.
