2021 (1) TMI 1301 - 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 present petition stands allowed in terms of decision in the case of SHREE BALAJI AROMATICS PVT. LTD., HINDUSTAN MINT AND AGRO PRODUCTS PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, CHANDIGARH. 2021 (1) TMI 1300 - PUNJAB AND HARYANA HIGH COURT , 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 allowed the petition in CWP No. 20961 of 2020, titled 'Shree Balaji Aromatics Pvt. Ltd. Versus Commissioner, Central Goods and Services Tax, Chandigarh.' Justices Augustine George Masih and Ashok Kumar Verma presided over the case. Petitioner represented by Mr. Jagmohan Bansal, Advocate, and respondent by Mr. Anshuman Chopra, Advocate.