2026 (4) TMI 1221

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....0, 2025 (Annexure P-11) passed by the Joint Commissioner, Patiala, Punjab. 2. The grievance of the petitioner in short is that not only without considering the reply submitted by the petitioner to the Show Cause Notice, the impugned order has been passed but the same was also passed beyond the scope of the Show Cause Notice. 3. The brief facts of the case are as follows: i) The petitioner is a proprietorship concern run by its sole proprietor one Inderpal Singh. The petitioner is engaged in the trading of Veterinary and Poultry Feed Supplements and Additives. ii) During the financial year 2020-21, the petitioner was issued DRC-01A dated November 11, 2024 (Annexure P-1) by the department alleging that the petitioner h....

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....b-judice". With regard to issue of credit notes, it was recorded that the reply was not satisfactory. vii) The petitioner submitted a detailed reply dated November 18, 2025 (Annexure P-7) wherein the petitioner brought to the notice of the authorities that for the financial year 2020-21, the same issues were raised and after considering the petitioner's reply and perusing its books of accounts, the department dropped the proceedings against the petitioner. viii) In the detailed reply, the petitioner had placed reliance on the circulars issued by the Central Board of (CBIC) dated June 26, 2024 and September P-9) to augment its argument that ITC was Indirect Taxes and Customs 12, 2025 (Annexures P-8 and availed only for the ....

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....sidered by respondent No. 2 who had simply repeated that the matter was "sub-judice" and the reply filed by the petitioner remain unsatisfactory, in the impugned order. Hence, the same should be set-aside. 6. Issue Notice of motion to the respondents. 7. Mr. Saurabh Kapoor, Additional Advocate General, Punjab accepts notice on behalf of the respondents and upon instructions submits that no issue was "sub-judice" on merits qua applicability of ITC reversal, in petitioner's case. 8. This Court has heard learned counsel for the parties and perused the material on record. 9. From the perusal of the impugned order dated December 30, 2025 it transpires that no cogent reason at all has been provided for not accepting the replies filed ....