Daman Textiles Vs. Union of India (Punjab and Haryana High Court)
In the present case, contended that: (i) the impugned actions are contrary to section 6A of the CGST Act, 2017; (ii) there is clear duplication of demand; (iii) show cause notice was not served and personal hearing was not granted before passing the impugned order. The Hon’ble High Court of Punjab and Haryana, set aside the impugned order and allowed the petition. Here is a summary of the case:
Facts of the Case:
- Daman Textiles, the petitioner, is a dealer in textiles registered with the State Authorities and availed input tax credit.
- The Central GST authorities issued a show cause notice on 09.03.2018, alleging that the supplier is a non-genuine tax payer at bogus entities.
- A second show cause notice was issued by the State GST authorities on 23.11.2022, covering the same issue and period. This notice was not served, and an order confirming the demand was passed.
- The petitioner contended that the actions taken were contrary to section 6A of the CGST Act, 2017, there was a clear duplication of demand, and the show cause notice was not served, and personal hearing was not granted before passing the impugned order.
High Court’s Decision:
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