HC quashed the show cause notice and demand raised against the...

HC quashed the show cause notice and demand raised against the petitioner (Jindal Communication) due to an erroneous assessment based on GST turnover discrepancies. The Court determined that the respondent authorities could not dispute the petitioner's explanation that the alleged turnover difference resulted from two separate firms (Jindal Communication and Jindal Marketing Company) being registered under the same PAN number. The authorities had incorrectly attributed the combined turnover to a single entity, leading to an unsustainable demand. The petition was accordingly allowed, invalidating both the notice and subsequent assessment order.