M/S A B AND CO. vs UNION OF INDIA AND OTHERS

CWP-8495-2025 (O&M) 1 238 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-8495-2025 (O&M) Date of decision: 13.07.2026 M/S A B AND CO. ....Petitioner Versus UNION OF INDIA AND OTHERS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Rishabh Jain, Advocate for the petitioner. Ms. Samdisha Kaur, AAG, Punjab. Ms. Sharmila Sharma, Advocate for the respondents-Revenue. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The petitioner has assailed the second show cause notice No.19/2024 dated 04.08.2024 (Annexure P-3) as well as consequential order-in- original No.108/GST/ADC/CHD/2024-25 dated 03.02.2025 (Annexure P-4) confirming the demand of tax of Rs.7,77,36,016/-, on the ground that second show cause notice is in respect of the same allegations, and therefore, section 6(2)(b) of the GST Act, 2017 stands violated by the action of the respondents. 2. The undisputed facts of the case are that a show cause notice was earlier issued by respondent No.4-DGGI, Ludhiana, wherein it was alleged that ITC was wrongly availed in respect of seven individuals, from whom supplies were availed by the petitioner. This show cause notice resulte