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LIBERTY CLOTHING COMPANY vs. THE UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
R.senniappan
Res. Counsel
T.ramesh Kutty
K.vasantha Mala

Petitioner / Applicant

LIBERTY CLOTHING COMPANY
Respondent THE UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 3, 2023
Order No.

W.P. No.2924 of 2023 And W.M.P. Nos.3023 and 3025 of 2023

Citation

2023(2) TAXREPLY 6964
Original Order
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ORDER

ORDER By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2.This writ petition has been filed, challenging the Show Cause notice dated 29.12.2022, issued by the third respondent in FORM GST DRC-01. 3.The petitioner has challenged the impugned show cause notice dated 29.12.2022 issued by the third respondent in FORM GST DRC-01 on the following grounds: a)The condition requiring the buyer to prove the payment of tax by the supplier of goods and services is unreasonable and beyond the control of the buyer. According to the petitioner, they have paid the tax to their seller, which is not disputed by the respondents. Only on account of the cancellation of registration of the seller, the respondents have issued the impugned show cause notice to the petitioner, which is arbitrary and illegal; b)The respondents have not adhered to the provisions of Sections 42(3) of the GST Act 2017 as well as 43-A of the....

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