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AVSHESH KUMAR vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
DONADI RAMESH JJ.

Pet. Counsel

Niraj Kumar Singh

Utkarsh Malviya

Res. Counsel

Gaurav Mahajan

Gopal Verma

Petitioner / Applicant	AVSHESH KUMAR
Respondent	UNION OF INDIA AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 20, 2024
Order No.	Writ Tax No. - 570 of 2024
Citation	2024(5) TAXREPLY 9790
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ORDER
ORDER 1. Heard Shri Utkarsh Malviya, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for the revenue and Shri Gopal Verma, learned counsel for the Union of India. 2. Challenge has been raised to the adjudication order dated 23.3.2023 passed by the Assistant Commissioner, Central Goods and Services Tax & Central Excise Division-Farrukhabad, whereby demand of tax Rs. 15,64,083/-, and equal amount of two penalty (under Section 78 of the Finance Act, 1994 read with Section 174 of CGST Act, 2017) and further five penalties of Rs. 10,000/- each and further penalty of Rs. 20,000/-, have been imposed. 3. According to the petitioner, the said order was served on him in March, 2024. On the other hand, learned counsel for the revenue has relied on written instructions received by him that indicate that the notice in the adjudication proceedings were dispatched to the petitioner through e-mail as also through speed post at the permanent address that beca....