2026 (4) TMI 1576

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..... Rakesh Prasad Singh, Mr. Kanti Ram Sharma and Mr. Rahul Ranjan, learned counsel. Counsel for the State: Ms. Puja Banga, learned Standing Counsel. JUDGMENT: (PER MR. MANOJ KUMAR GUPTA, C.J.) 1. Heard Mr. Rakesh Prasad Singh, learned counsel for the petitioner and Ms. Puja Banga, learned Standing Counsel for the Revenue. 2. The present writ petition has been filed praying for quashi....

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....e dated 14.05.2025 alleging utilization of inadmissible ITC of Rs. 8,49,98,096/- and proposing recovery of the said amount. Finally, another show-cause notice was issued on 08.12.2025 along with Form GST DRC-01 dated 01.07.2025. 4. The petitioner-company submitted its reply to the same on 26.12.2025 and, inter alia, prayed for dropping the show-cause notice. The petitioner also prayed for being....

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.... Puja Banga, learned Standing Counsel for the Revenue has invited our attention towards the recital in the order that the reply of the petitioner was duly considered and it was given opportunity of hearing. However, she does not dispute that the order was passed on the same day, the petitioner submitted its reply and the show-cause notice issued to the petitioner on 08.12.2025 does not mention tha....

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....to submit its reply and never put the petitioner to notice that on the same day, hearing would also take place, therefore, we are of the considered opinion that the procedure followed was in violation of the principles of natural justice contained in Section 75(4) of the Act and, accordingly, the impugned order dated 26.12.2025 is, hereby, set-aside, leaving it open to the respondents to fix a fre....