2026 (2) TMI 168

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.... Saurabh Goel, Advocate,. LAPITA BANERJI, J. Challenge in the present writ petition is to an order dated December 25, 2025 passed by the Commercial Tax Officer, Ward 5, Chandigarh, whereby a demand of Rs.57,93,127/-, including interest and penalties has been raised for the period April, 2021 till March, 2022. 2. The brief facts of the case are as follows: i) The petitioner is a p....

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....s issued to the petitioner under Section 73 of the CGST Act by respondent No. 2 CTO. As per the summary SCN, a liability of Rs. 4,77,36,591/-, including interest and penalty was proposed to be imposed on the petitioner unless suitable explanation was provided. iv) In the summary SCN, the documents relating to a corporation/firm by the name of 'Arihant' were uploaded instead of documents r....

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....petitioner submits that instead of issuing a SCN to the petitioner for filing a detailed reply and affording an opportunity of personal hearing as mandatorily required under Section 75(4) of the CGST Act, the respondent authorities illegally and arbitrarily passed/uploaded the impugned order dated December 25, 2025 demanding an amount of Rs. 57,93,127/- from the petitioner firm. 4. It is argued....

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....n advance notice and fairly does not deny the factum of documents relating to a different firm being uploaded by the department along with the summary SCN. DISCUSSION AND FINDINGS 6. This Court has heard learned counsel for the parties and perused the material on record. 7. It would be relevant to consider the provisions of Section 75(4) of the CGST Act which is reproduced herein under: ....