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S. KUSHALCHAND INTERNATIONAL PVT. LTD. & ANOTHER vs. THE ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N. RAY
Pet. Counsel
Mihir Joshi
Dhaval Shah
Res. Counsel
Hetvi H Sancheti

Petitioner / Applicant

S. KUSHALCHAND INTERNATIONAL PVT. LTD. & ANOTHER
Respondent THE ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE & ANOTHER
Court Gujarat High Court
State

West Bengal

Date Jan 23, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 15904 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 15906 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 15924 of 2023

Citation

2025(1) TAXREPLY 12288
Original Order
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ORDER

CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the petitioners and learned Senior Standing Counsel Ms. Hetvi H. Sancheti for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondents. 3. These three petitions are filed by the petitioner company and its Director challenging three show cause notices dated 16.03.2022 issued by respondent no. 1, the Additional Director, Directorate General of Goods and Service Tax Intelligence, Ahmedabad Zonal Unit proposing to impose penalty on the petitioners under section 122 (1) (i) (x) (xvii) (xviii) and (xix) of the Central Goods and Service Tax Act, 2017 (For short “the GST Act”). 4. It is the case of petitioner company that it is carrying on business in the State of Maharashtra and State of Uttar Pradesh in ....

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