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ELESH AGRAWAL vs. UNION OF INDIA & OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
RAJENDRA KUMAR
Pet. Counsel
Dileep Chandra Mathur
Res. Counsel
Dhananjay Awasthi
Gopal Verma

Petitioner / Applicant

ELESH AGRAWAL
Respondent UNION OF INDIA & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 31, 2023
Order No.

Writ Tax No. - 753 of 2023

Citation

2023(5) TAXREPLY 7439
Original Order
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ORDER

ORDER 1. Heard Sri Dileep Chandra Mathur, learned counsel for the petitioner, Sri Dhananjay Awasthi, learned counsel for the revenue and Sri Gopal Verma, learned counsel for the Union of India. 2. Present petition has been filed to challenge demand cum notice to show cause no. 59/2022-23, dated 24.02.2023 issued on Form GST DRC-01 read with Rule 142 (1) of Central GST Act, 2017. 3. Amongst other that notice is issued to the petitioner. Perusal of the same reveals, by means of contents of paragraph-1 and 2 of that notice, the petitioner has been required to show cause with respect to three penalties proposed to be imposed on the petitioner for Rs. 10,50,50,0498/-, under Section 142(1A) and Rs. 25,000/- each under Section 142 (3) (a) and (d), respectively. 4. Submission of learned counsel for the petitioner is, present notice has been issued prematurely, before any regular show cause notice may have been issued in any adjudication proceedings. By virtue of Section 74(5....

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