2025 (1) TMI 1309

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....ner :- Prakhar Shukla. Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.). 1. This writ petition is directed against order dated 05.11.2024 passed by the respondents under Section 74 of the Goods and Services Tax Act, 2017 (for short, 'the Act'), raising a demand of Rs. 90,25,540/-. 2. A show cause notice under Section 74 of the Act for financial year 2017-18 was issued to the....

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.... after dealing with the issues as raised, passed the order as noticed hereinbefore. 4. Learned counsel for the petitioner made vehement submissions that once the SIB report was demanded by the petitioner, which is clearly reflected from the reply to the show cause notice, it was incumbent on the respondents to supply a copy of the SIB report and in absence thereto, passing of the order impugned....

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....tes that the foundation of issuance of the show cause notice was the SIB report, wherein at numerous places, reference to the survey conducted by the SIB and the conclusions arrived at by it have been indicated. It is not in dispute that on receipt of the show cause notice, the petitioner demanded copy of the SIB report which has not been supplied by the department. Once the foundation of the show....