2023 (1) TMI 842

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....or the Petitioner : Ms. Nupur Kumar, AOR Mr. Divyansh Tiwari, Adv. For the Respondent : Mr. Sandeep Goyal, Adv. Mr. Pawanshree Agrawal, AOR Ms. Vidisha Swarup, Adv. Ms. Shubhangi Negi, Adv. ORDER 1. Leave granted. 2. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 04.02.2022 passed by the High Court of Punjab and Haryana at Chandigarh in Writ Petition No. ....

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.... tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable. 5. In the show cause notice, there was a specific allegation with respect to evasion of duty, which was yet to be considered by the appropriate authority on the original writ petitioner's appearing before the appropriate authority, who issued the notice. However, in exercise of powers under....

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....se notice issued to the petitioner under Section 130, the case alleged against the petitioner is that of wrongful claim of input tax credit. The petitioner or for that matter any registered person shall be entitled to tax credit of input tax on any supply of goods or services, only when he shall is able to show that the tax in respect of such supply has been paid to the Government either in cash o....

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....petition against the show cause notice and quashing and setting aside the same. However, at the same time, the order passed by the High Court releasing the goods in question is not to be interfered with as it is reported that the goods have been released by the appropriate authority. 6. In view of the above and for the reasons stated above and without expressing anything on merits in favour of ....