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MAHESH SHARMA vs. THE UNION OF INDIA & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

RAVINDRA KUMAR AGRAWAL
Pet. Counsel
Devershi Thakur
Ashutosh Biswas
Res. Counsel
Ramakant Mishra
Maneesh Sharma

Petitioner / Applicant

MAHESH SHARMA

Respondent THE UNION OF INDIA & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Aug 2, 2024
Order No.

WPT No. 151 of 2024

Citation

2024(8) TAXREPLY 11006

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ORDER

1. The petitioner has filed the present petition seeking the following reliefs:- “10.1 May kindly be pleased to issue appropriate writ (s)/order/direction declaring the impugned proceeding initiated by the respondent no.-3 vide F.no. IV(16)30-48/Royalty/SCN/Bil/2021-22/872, dated 23.02.2024, (filed as ANNEXURE P-1), along with show cause letter was issued on 20.10.2021 (filed as ANNEXURE P-3) as illegal, arbitrary, without jurisdiction and violative of Finance Act 1994 and consequently set aside the same; 10.2 That, the petitioner further prayed for the entire records of the petitioner's case to be called for. 10.3 Any other relief or reliefs that may be deemed fit and proper in the facts and circumstances of the case may kindly be granted also. 10.4 Cost of the case may also be granted.” 2. The petitioner has challenged the show cause notice dated 20.10.2021 (Annexure-P/3) issued by the respondent No. 2 and 3 whereby the demand was made from the ....

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