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M/S PERFETTI VAN MELLE INDIA PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

MANOJ K. TIWARI
Pet. Counsel
Nishant Mishra
Sahil Mullick
Res. Counsel
Manoj Kumar
H.m. Bhatia
Suyash Pant

Petitioner / Applicant

M/S PERFETTI VAN MELLE INDIA PVT. LTD.
Respondent UNION OF INDIA AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Mar 12, 2020
Order No.

WPMS No. 598 of 2020

Citation

2020(3) TAXREPLY 3191
Original Order
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ORDER

Heard learned counsel for the parties. Learned counsel for the petitioner submits that the impugned show cause notice has been issued by Superintendent, Central Goods & Service Tax, Rudrapur; although, he is not competent for the purpose. In support of his contention, learned counsel for the petitioner has relied upon one Circular No. 3/3/2017-GST dated 05.07.2017, which provides that Deputy or Assistant Commissioner of Central Tax alone will be the proper officer for exercising power under Section 79 of CGST Act, 2017. Learned counsels for the respondent(s) pray for and are granted four weeks’ time to file counter affidavit(s). Two weeks’ time thereafter is allowed for filing rejoinder affidavit. List this matter after six weeks. In the meantime, there shall be stay of impugned notice dated 25.02.2020 provided petitioner deposits 75% of the amount demanded from the petitioner within three weeks from today. Such deposition shall however be subject to ....

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