M/s. Vishal Jewellers v. State of Punjab & Others

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

The order was passed after issuance of a Show Cause Notice (SCN). The petitioner had submitted a detailed written reply explaining why the proposed demand was not sustainable. However, while confirming the demand, the adjudicating authority merely recorded that the petitioner’s explanation was “not satisfactory” without discussing the objections or assigning any reasons for rejecting them.