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NAARJUNA AGRO CHEMICALS PVT. LTD. vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHWANI KUMAR MISHRA
VINOD DIWAKAR JJ.
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

NAARJUNA AGRO CHEMICALS PVT. LTD.

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 20, 2023
Order No.

Writ Tax No. - 343 of 2023

Citation

2023(4) TAXREPLY 7299
Original Order
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ORDER

ORDER Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? The petitioner is an assessee under the GST regime and has submitted returns for the assessment year 2017-18. The department apparently has not initiated any action referable to Section 61 of the Act. It transpires that the proceedings under Section 74 have been initiated by the department against the petitioner on certain grounds with regard to classification and consequential tax payable of certain goods. The department has examined the issue and ultimately passed the order impugned whereby the tax previously paid was found short and a demand has been raised for deposit of appropriate short fall in the deposit of tax as also interest and penalty. Learned counsel fo....

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