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SAPPHIRE FOODS INDI LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SUDEEPTI SHARMA

Pet. Counsel

Rishabh Prashad

Rana Gurtej Singh

Res. Counsel

Rishabh Kapoor

Sourabh Goel

Petitioner / Applicant	SAPPHIRE FOODS INDI LTD.
Respondent	UNION OF INDIA AND OTHERS
Court	Punjab and Haryana High Court
State	Punjab
Date	Apr 25, 2024
Order No.	CWP – 9468 - 2024
Citation	2024(4) TAXREPLY 9614
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ORDER
ORDER SANJEEV PRAKASH SHARMA , J. ( Oral ) 1. This writ petition is wholly misconceived based on misinterpretation of the orders passed by the respondents. Against the show cause notice issued by the Commercial Tax Officer, Ward 8, Chandigarh, under Section 21 of the UTGST Act, 2017, it was informed that with regard to the said part of the issue in relation to non-payment of GST, show cause notice has also been issued by the Directorate General of Goods and Service Tax Intelligence on 29.09.2023 under Section 74 of the CGST/TNGST Act, 2017/IGST Act, 2017. The reply also referred to other aspects. Thereafter, the Commercial Tax Officer having jursidiction of Ward 8, Chandigarh has conveyed to the petitioner of dropping the proceedings under Section 73/74 of the Act by them to the extent relating to other aspects, keeping it open with regard to TRAN-1 verification, which has been taken up by the DGGI. In its letter, it has been specifically mentioned as under:- “Afte....