GVAT : Penalty without issuing show cause notice cannot sustain – HC

Abdul Karimhaji Umarbhai Rasulbhai v/s State of Gujarat( Gujarat High Court)

In this matter, the Hon ’ble Gujarat High Court has remanded the issue of  not allowing input tax credit on purchases affected through retail invoices to Tribunal for fresh adjudication. For penalty imposed u/s 34 (12) of The GVAT Act, 2003, the Court observed that though statutory notice in Form No. 309 was served on to the appellant, it did not contain any proposal to impose penalty u

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