The Hon’ble Gujarat High Court in the case of M/s Shivani Enterprise Proprietor Vibhor Shivkumar Vaid v. Union of India & Ors. [R/Special Civil Application No. 1251 of 2026 dated June 18, 2026] dismissed the writ petition challenging the Show Cause Notice and the consequent Order-in-Original imposing penalties for alleged fraudulent availment of Input Tax Credit (“ITC”) from a non-existent supplier, thereby holding that a typographical error in the Show Cause Notice in mentioning the year of the Relied Upon Documents cannot be a ground to quash the proceedings, when the assessee was well aware that the said documents pertained to the actual period of investigation and had actively participated in the adjudication proceedings, filed replies and attended personal hearings without ever raising any such grievance.
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