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NEW HANUMAT MARBLES vs. STATE OF PUNJAB & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Sandeep Goyal
Nazuk Singhal
Ishaan Loomba
Res. Counsel
Saurabh Kapoor

Petitioner / Applicant

NEW HANUMAT MARBLES
Respondent STATE OF PUNJAB & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Jan 30, 2023
Order No.

CWP-10560-2021 And CWP-10568-2021

Citation

2023(1) TAXREPLY 6989
Original Order
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ORDER

Ritu Bahri, J. (Oral). This order shall dispose of two writ petitions i.e. CWP-10560- 2021 and CWP-10568-2021 as the issue involved in both the petitions is identical. For the sake of brevity, facts are being extracted from CWP- 10560-2021. The petitioner is seeking quashing of order in Form GST DRC- 07 dated 12.03.2021 (Annexure P-6) and detailed order dated 10.03.2021 (Annexure P-7) passed under Section 74(5) of the Central GST Act/Punjab GST Act, 2017. Heard learned counsel for the parties. The short question for consideration in the present writ petition is as to whether show cause notice as contemplated under Rule 142(1) of Central Goods and Services Tax Act, 2017 (for brevity “CGST Act”) was mandatory to be be followed before passing order under Section 74(5) of the Central GST Act/Punjab GST Act, 2017. Learned counsel for the petitioner, while referring to the impugned order dated 12.03.2021 (Annexure P-6) and detailed order dated 10.03.2021 (A....

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