2025 (11) TMI 1925

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....HUKLA The present petition has been filed under Article 226 of the Constitution of India challenging the show-cause notice dated 26/6/2025 whereby it has been proposed to recover tax of Rs. 168,19,65,129/-along-with interest and equivalent penalty under Section 74 of the Central Goods and Services Tax Act (hereinafter to be referred as "the Act"). 2. Counsel for the petitioner argued that the show-cause notice has been issued under Section 74 of the Act whereas the ingredients of Section 74 of the Act is not mentioned in the show-cause notice. There is no allegation of any fradulent act on the part of the petitioner. He further submits that the show-cause notice has been issued beyond the time limit prescribed under Section 44 of the ....

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.... d) IVES Drugs (India) Pvt. Ltd. vs. UOI reported in 2015 (327) ELT 26 (MP). e) Tripti Alcobrew Ltd. State of M.P & Ors.(W.P No.1969/2014) f) Jay Kumar Lohani vs. Commissioner of Central Excise, Indore reported in 2012 (28) STR 350 (MP). g) Tanushree Logistics Pvt. Ltd. vs. Union of India reported in 2015 (38) STR 951 (Raj.). h) Abhishek Mundhra vs. A.D.G, D.G of Revenue Intelligence reported in 2015 (318) ELT 245 (Mad.) i) KVS Cargo vs. Commissioner of Customs reported in 2016 (342) ELT 24 (Del). j) Additional Director, Directorate of Revenue Intelligence vs. M. Rathakrishnan reported in 2017 (354) ELT 483 (Mad.) k) Mount Everest Brewries Ltd. vs. Union of India reported....