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A.V. ENTERPRISES vs. STATE OF HARYANA ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

SURESHWAR THAKUR
SUDEEPTI SHARMA

Pet. Counsel

Deepak Gupta

Res. Counsel

Ankur Mittal

A.g., Haryana

Petitioner / Applicant	A.V. ENTERPRISES
Respondent	STATE OF HARYANA ANOTHER
Court	Punjab and Haryana High Court
State	Punjab
Date	Jul 11, 2024
Order No.	CWP-14791-2024
Citation	2024(7) TAXREPLY 10240
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ORDER
SURESHWAR THAKUR, J. 1. Through the instant writ petition, the assessee-petitioner herein seeks the quashing of show cause notice dated 21.05.2024 (Annexure P-1), notice whereof is issued in Form DRC-01 under Section 73 of the Goods and Services Tax Act, 2017 (hereinafter for short refer to as the 'Act of 2017'). The said notice was issued for the financial year 2019-20. The writ petitioner-assessee also seeks the quashing of the subsequent thereto corrigendum dated 30.05.2024 (Annexure P-2). 2. The learned counsel for the respondent, does not dispute the fact, that the show cause notice was issued upon the petitioner-assessee in respect of his liabilities towards tax, as related to the financial year 2019-20. 3. The learned counsel for the respondent, does not wrangle over the fact, that as such the provisions as embodied in Rule 1A of Rule 142 of the Goods and Services Tax Rules, 2017 (hereinafter for short called as the 'GST Rules of 2017'), provisions....