2026 (4) TMI 501

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.... cause notice dated 31.01.2024, issued to the petitioner under Section 73(1) of the Punjab Goods and Services Tax Act, 2017 (for short, 'PGST Act') and the Central Goods and Services Tax Act, 2017 (for short, 'CGST Act') read with relevant sections of Integrated Goods and Services Tax Act, 2017 (for short, 'IGST Act') on the ground that the sole basis of such show cause notice is factually incorrect; the same is vague and therefore, unsustainable in law. 2. Learned counsel for the parties have been heard and with their able assistance, the record of the case has also been perused. 3. The impugned notice dated 31.01.2024 is reproduced below for ready reference :- To Name. ABBOTT HEALTHCARE PRIVATE LIMITED GSTIN: 03AAA....

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.... to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder" ACT TAX INTEREST PENALTY TOTAL IGST 0 0 0 0 CGST 147643453 144455972 14764345 306863770 SGST 147643453 144455972 14764345 306863770 TOTAL 295286906 288911944 29528690 613727540 You have availed ITC in....

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....veals that the same is absolutely vague. Allegations in such show cause notice have been made with regard to availing of excess Input Tax Credit (for short - ITC) by the petitioner company as per table 8A and 8D of its GST returns but the basis for arriving at such conclusion is not found in the said show cause notice. The impugned show cause notice further refers to alleged mismatch in the ITC availed by the petitioner company but after examining the said show cause notice details of the alleged mismatch are not found forthcoming. The impugned show cause notice further refers to undischarged tax liability of Rs. 474719/- by the petitioner company but no head under which such tax liability remained undischarged is found. Further short payme....

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....ppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. (2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order. (3) Where a notice has been issued for any period under sub-section (1), the prop....