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of <h1>Tax Authority's Notice Quashed: Insufficient Evidence Invalidates Rs. 191 Crore GST Demand for 2018-2019 Period</h1> <h3>Glaxosmithkline Consumer Health Care Ltd. Versus Deputy Commissioner (State Tax)</h3> Glaxosmithkline Consumer Health Care Ltd. Versus Deputy Commissioner (State Tax) - TMI Issues:The judgment involves a challenge to a Show Cause Notice issued under Section 73 of the Central Goods and Services Tax Act, 2017 for the tax period April, 2018 to March, 2019, confirming a demand of Rs. 1,91,68,79,244/- along with interest and penalty.Issue 1: Challenge to Show Cause NoticeThe petitioner filed a repeated writ petition challenging the Show Cause Notice dated 24.12.2023 issued under Section 73 of the Central Goods and Services Tax Act, 2017 for the tax period April, 2018 to March, 2019. The notice confirmed a demand of Rs. 1,91,68,79,244/- along with interest and penalty. It was noted that a previous Show Cause Notice issued to the petitioner for the tax period July, 2017 to March, 2018 had been struck down by the Court due to lack of necessary information and details. The Court had held that the previous notice lacked sufficient materials and was issued without proper scrutiny or investigation. Despite this, a fresh notice was issued for the subsequent year without apparent consideration of the previous judgment. The petitioner had provided all necessary information regarding their transactions, yet a vague notice was issued without further investigation. The contents of the impugned notice were found to be identical to the previous year's notice. The Court decided to set aside/quash the Show Cause Notice dated 24.12.2023, similar to the previous decision, while reserving the right of the respondent authorities to take appropriate action in accordance with the law.Final DecisionThe Court allowed the writ petition to set aside/quash the Show Cause Notice dated 24.12.2023, similar to the previous decision regarding the earlier notice. The judgment reserved the right of the respondent authorities to take further action in accordance with the law. The miscellaneous petitions pending were ordered to be closed, with no specific order as to costs.
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