Natural Justice Violation Claim Invalid Without Reply to GST SCN: HP HC

Jain Enterprises Vs State of H. P. & Anr. (Himachal Pradesh High Court)

Himachal Pradesh High Court has dismissed a petition filed by Jain Enterprises challenging a show cause notice and a subsequent demand order related to alleged excess or ineligible input tax credit under the HPGST/CGST Act. The petitioner had sought to quash a combined show cause notice dated June 2, 2023, demanding over Rs. 12.16 crore, and an order in Form DRC-07 dated April 21, 2025, demanding Rs. 1.14 crore, both including interest and penalty.

Jain Enterprises argued that the notices and orders

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