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T.R. ENTERPRISES vs. STATE OF HARYANA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Sandeep Goyal
Res. Counsel
Mamta Singla Talwar
Sourabh Goel

Petitioner / Applicant

T.R. ENTERPRISES
Respondent STATE OF HARYANA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Aug 4, 2023
Order No.

CWP No. 27461 of 2019

Citation

2023(8) TAXREPLY 7850
Original Order
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ORDER

ORDER RITU BAHRI, J. (oral) The petitioner is seeking quashing of order in Form DRC-07 dated 22.07.2019 (Annexure P-14) passed by respondent No.3 --Excise and Taxation Officer-cum-Proper Officer, Jagadhari, Yamuna Nagar. The challenge made in this writ petition is on the ground that he has no power under IGST to issue such notice and this order is in contradiction of Section 75(7) of Central Goods and Service Tax Act, 2017 (for short- the CGST Act, 2017) as the demand raised in the impugned order is more than the demand proposed in the notice Form DRC-01. After notice of this petition, replies on respondents No.1 to 3 and respondent No.4 have been filed separately. As per reply filed on behalf of respondent No.4, proper officer of the State under Section 70 of the CGST Act, 2017 has already issued notice on 06.12.2018 (Annexure P-2). Respondent No.4 has not summoned the petitioner again with respect to the above fact, the proper officer of the Sale Tax was informed vide ....

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