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THE CORONATION FIREWORKS FACTORY vs. THE JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

M.karthikeyan

Res. Counsel

N.dilip Kumar

Petitioner / Applicant	THE CORONATION FIREWORKS FACTORY
Respondent	THE JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 1, 2024
Order No.	W. P. (MD) No. 14221 of 2024 And W. M. P. (MD) No. 12477 of 2024
Citation	2024(7) TAXREPLY 10630
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ORDER
ORDER Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondents. 2. The petitioner is challenged the impugned show cause notice Nos.106, 107, 108/2023 GST, dated 28.12.2023. The impugned show cause notice has been issued to the petitioner for the assessment period from July 2017 to October 2020. 3. It is the case of the petitioner that an inspection was carried out on 08.10.2020 and there was a seizure of cash for a sum of Rs. 1,82,25,000/-, wherein, it has been stated that the aforesaid amount of Rs. 1,82,25,000/-, was recovered from one of the partners of the petitioner viz., K.Jeyashankar and was liable for confiscation under the provisions of the Central Exercise Act, 1944/respective GST Act, 2017. 4. It is the case of the petitioner that pursuant to the aforesaid seizure, the show cause notice Nos.04, 05, 06 & 07/2021 C-Ex, dated 03.09.2021 was issued to the petitioner, in which also, there was a reference to the a....