Case Law Details
Abhay Traders Vs Commissioner Commercial Tax U.P. Lucknow And Another (Allahabad High Court)
The Allahabad High Court heard a writ petition filed by M/s Abhay Traders challenging a show cause notice issued for the Assessment Year 2018-19. The notice accused the petitioner of making bogus purchases from M/s Raghav Enterprises, leading to the wrong claim of Input Tax Credit. The court examined the validity of the notice and the right of the petitioner to respond.
The petitioner argued that the notice was vague and did not provide a proper foundation for the charges. The court considered previous judgments and principles of natural justice, emphasizing the need for a clear and specific show cause notice.
The Allahabad High Court did not quash the notice but granted M/s Abhay Traders one month to reply, including evidence supporting the actual supply of goods from M/s Raghav Enterprises. The court also clarified that the report from the Special Investigation Branch is not final and should be considered by the Assessing Authority before passing any orders.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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