The petitioner, M/s. Vishal Investments, challenged an adjudication order passed under Section 73 of the Punjab Goods and Services Tax Act, 2017, whereby the adjudicating authority raised a demand of GST against the petitioner.

The impugned order recorded that the petitioner’s written explanation submitted in response to the Show Cause Notice (SCN) was “not satisfactory” and, on that basis, confirmed the tax demand.