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MODINE THERMAL SYSTEMS PRIVATE LIMITED vs. STATE OF UTTARAKHAND AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

G. NARENDAR
ALOK MAHRA
Pet. Counsel
Tarun Pande
Amar Pratap Singh
Res. Counsel
Pooja Banga

Petitioner / Applicant

MODINE THERMAL SYSTEMS PRIVATE LIMITED
Respondent STATE OF UTTARAKHAND AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Apr 21, 2025
Order No.

WRIT PETITION (M/B) NO. 123 OF 2025

Citation

2025(4) TAXREPLY 13642
Original Order
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ORDER

Heard the learned counsel for the petitioner and learned State Counsel. 2) The case in a nutshell is that the petitioner was visited with a show cause notice dated 18.06.2024 issued by the 2nd respondent in form GST ASMT–10 seeking the details and explanation pertaining to the difference in the value of outward supplies declared in GSTR 1 and value of the E–way Bills raised in the financial year 2020-2021. 3) That the petitioner effected a reply to the show- cause notice dated 18.06.2024 by it’s reply dated 17.07.2024; that on 28.11.2024, the 2nd respondent issued form DRC – 01 (SCN) to show-cause that why a demand of Rs. 71,57,938/- shall not be confirmed with interest for difference in value of outward supplies declared in GST R-1 and the value of E–way Bills raised during the relevant period. Further, under the said notice, the respondents scheduled a personal hearing on 20.12.2024 and mentioned the last date for submission of reply as 28.12.....

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