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POWER AND INSTRUMENTATION (GUJ) LTD. vs. THE ADDITIONAL COMMISSIONER OF CGST AND CE & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
CHANDRASHEKHAR

Pet. Counsel

R. Subramanya

Res. Counsel

Rajvendra Saraswat

Petitioner / Applicant	POWER AND INSTRUMENTATION (GUJ) LTD.
Respondent	THE ADDITIONAL COMMISSIONER OF CGST AND CE & OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Jul 8, 2024
Order No.	D. B. Civil Writ Petition No. 7766/2024
Citation	2024(7) TAXREPLY 10557
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Section 73

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ORDER
ORDER PER 1. Heard. 2. Challenge to show cause notice dated 30.04.2024 is premised on two grounds; firstly, when initially the writ petition was filed, an order was passed by this Court on 25.07.2023 permitting the respondents to proceed under Section 73 of the CGST Act of 2017. However, the respondents have proceeded to issue notice under Section 74 of the Act, which is against the directions of the Court. Even though, subsequently modified order was issued by the Court on 24.04.2024, the respondents were restricted to proceed only under Section 73 of the Act. The second submission of learned counsel for the petitioner is that in any case, present case is not a case of any fraud or suppression or concealment but present is a case of short payment of tax without there being any suppression of material. Therefore, the respondents could not have proceeded under Section 74 of the Act. In support of his submissions, learned counsel for the petitioner relies upon the provisions c....