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SHASHANK GARG vs. PROPER OFFICER CUM ADDITIONAL COMMISSIONER (ANTI-EVASION) AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SUDEEPTI SHARMA
Pet. Counsel
Alok Mittal
Res. Counsel
Sourabh Goel
Anju Bansal

Petitioner / Applicant

SHASHANK GARG
Respondent PROPER OFFICER CUM ADDITIONAL COMMISSIONER (ANTI-EVASION) AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date May 21, 2024
Order No.

CWP-11953-2024

Citation

2024(5) TAXREPLY 9950
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ORDER

SANJEEV PRAKASH SHARMA.J. (ORAL) This petition has been preferred by one Shashank Garg, assailing the show cause notice issued to the firm M/s. Garg and Company, of which the petitioner is a proprietor. In the petition, it has been averred that the petitioner does not assail it as a proprietor of the firm and mentioned in the petition that he is also proprietor of M/s Garg and company. 2. We noticed that the other writ petition was preferred by the petitioner bearing CWP No. 9948-2024, which is pending before this Court. Second writ petition filed by the same person assailing the show cause notice issued to two different identities cannot be challenged by filing two petitions. That apart, we also noticed that while the earlier writ petition filed, was against the show cause notice under Section 122 of CGST Act, the notice assailed in the present petition is under Section 74 (1) of the CGST Act, 2017 issued by Officer having separate jurisdiction i.e. Superintendent (Anti-Eva....

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