2021 (1) TMI 1300 - HC - GST

Adjudication not finalised even after lapse of more than 10 years - Denial of CENVAT Credit - recovery of rebate claim - petitioner purchased their raw material from J K based manufacturer who did not purchase any crude Mentha oil from the farmers - HELD THAT - The decision in the case of M/S MENTHA ALLIED PRODUCTS LTD THROUGH ITS AUTHORISED REPRESENTATIVE SATYA NARAIAN VERSUS COMMISSIONER, CENTRAL GOODS SERVICE TAX, CHANDIGARH AND M/S ARORA AROMATICS PVT. LTD. VERSUS UNION OF INDIA AND OTHERS 2020 (12) TMI 1230 - PUNJAB AND HARYANA HIGH COURT would cover the case of the petitioners in their favour, where it was held that The show cause notices having been issued long back more than a decade are not sustainable in the eyes of law, and thus, deserve to be quashed. Petition allowed.

Summary

The High Court of Punjab and Haryana disposed of multiple cases with identical facts and issues. Show cause notices were issued for the years 2008 and 2010. The judgment in a previous case favored the petitioners, so the writ petitions were allowed accordingly.