2026 (3) TMI 1622

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....(s): Mr. Amit Deshpande, Adv., Mr. Suresh V., Adv., Ms. Urvashi Tyagi, Adv., Ms. Preeti Gupta, AOR For the Respondent(s): Mr. Alok Sangwan, Sr. AAG, Mr. Samar Vijay Singh, Adv., Mr. Harsh Mehta, Adv. ORDER 1. Heard. 2. Leave granted. 3. The appellant is an assessee registered under the Haryana Goods and Services Tax Act, 2017 said to be having its registered office in Bengaluru, eng....

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....024 was issued by Respondent No.3 demanding reversal of Input Tax Credit (ITC) and demanding payment of Rs.8,90,12,512/- and pursuant to the same, Order-in-Original dated 23.08.2024 came to be passed, confirming the demand. 6.It is this show cause notice as well as Order-in-Original which came to be challenged by the principal assessee in CWP- 30895-2025 before High Court of Punjab and Haryana ....

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....as not served on the appellant/assessee. 8. Though, the Order-in-Original would indicate that the notice was served, there being no material available on record of such service of show cause notice on assessee, we are of the considered view that it violates the principles of natural justice. Insofar as the contentions with regard to the show cause notice being vague and without application of m....