The petitioner challenged the order passed u/s 148A(d) of the Act  notice issue u/s 148 of the Act as well as show cause notice issued under the Act.  The petitioner stated that the show cause notice did not provide any information and /or details of the transaction and vendors from whom the petitioner had made purchases and raised the invoices . Input credit of GST was reflected on the GST portal based on the invoice raised by the vendors . Credit claimed by the petitioner was not denied . The petitioner also  stated that report relied on by the Respondents  against the petitioner was not furnished to the assessee . Allowing  the petition the Court held that   how cause notice and order are based on distinct and  separate grounds. Information referred in show cause notice was not provided . Notice was quashed .  Respondents were given liberty to furnish additional material in support of the alleged allegation made in show cause notice   . ( WP No. 11338 / 2022 dt 1 -8 -2022 ) ( AY. 2018 -19 )