HC imposed cost on petitioner for wrongly pleading non-supply of relevant doc.

Case Details: Dhara Enterprises v. Appellate Authority & Joint Commissioner - [2022] 141 taxmann.com 139 (Madhya Pradesh)

Judiciary and Counsel Details

• • Sheel Nagu & Maninder S. Bhatti, JJ.
  • Kapil Duggal, Adv. for the Petitioner.
  • Darshan Soni, Adv. for the Respondent.

Facts of the Case

The department passed ex-parte order against the petitioner. It challenged the impugned ex-parte order on ground of violation of natural justice by pleading non-supply of relevant documents for filing proper reply to Notice in adjudication of which demand was confirmed and penalty imposed.

High Court Held

The Honorable High Court observed that the petitioner was duly served with show cause notice for availing ineligible ITC in respect of supply from a particular supplier. In fact the petitioner had replied to the notice and enclosed therewith certain documents in its support. Since, the petitioner was fully aware of matter and had full knowledge of transaction for which notice had been issued, therefore, the misconceived writ petition was dismissed with cost imposed on petitioner.