Case Law Details
Case Name : Parity Infotech Solutions Pvt. Ltd. Vs Government of National Capital Territory of Delhi & Ors. (Delhi High Court)
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Parity Infotech Solutions Pvt. Ltd. Vs Government of National Capital Territory of Delhi & Ors. (Delhi High Court)
In the present case, the respondents had no material to form any opinion that the ITC had been availed wrongly on account of any fraud or any wilful-misstatement or suppression of facts to evade tax.
Concededly, the respondents had no material to form any independent opinion whatsoever. It is apparent that the impugned show cause notice was issued in a mechanical manner to comply with the impugned instructions.
In view of the above, we have no hesitation in holding that the im...
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