https://www.taxtmi.com/caselaws?id=440738 HC held that the impugned GST show cause notice alleging wrongful input tax credit on a bogus supply was not patently illegal or without jurisdiction. Though the notice incorrectly directed the petitioner to reply only regarding tax and penalty and referred to Section 74(9), HC found that it nonetheless contained sufficient foundational facts and specific allegations, including the assertion of no actual supply of goods by the supplier on the relevant date. Relying on SC precedents on adequacy of show cause notices, HC refused to quash the notice under Article 226 and relegated the petitioner to the statutory remedy of filing a detailed reply. The petition was disposed of. en-us Fri, 14 Jul 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440738 HC held that the impugned GST show cause notice alleging wrongful input tax credit on a bogus supply was not patently illegal or without jurisdiction. Though the notice incorrectly directed the petitioner to reply only regarding tax and penalty and referred to Section 74(9), HC found that it nonetheless contained sufficient foundational facts and specific allegations, including the assertion of no actual supply of goods by the supplier on the relevant date. Relying on SC precedents on adequacy of show cause notices, HC refused to quash the notice under Article 226 and relegated the petitioner to the statutory remedy of filing a detailed reply. The petition was disposed of. Case-Laws GST Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440738