2021 (1) TMI 329

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C for UOI. Mr. Gaurang Kanth, CGSC with Ms. Biji Rajesh, Adv. for UOI. Mr. Sanjeev Sabharwal, Sr. Panel Counsel with Mr. Hem Kumar, Adv. For UOI. O R D E R [VIA VIDEO CONFERENCING] CM APPL. 456/2021 in W.P.(C) 155/2021 and CM APPL. 457/2021 in W.P.(C) 156/2021(both for exemption). 1. Allowed, subject to just exceptions and as per extant rules. 2. The applications are disposed of. W.P.(C) 155....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....It is thus contended that the direction freezing the accounts of the petitioners is erroneous. 5. Section 74 of the CGST Act requires service of a notice on the person chargeable with tax and which is found to have not been paid or short paid, to show cause as to why he should not pay the amount specified in the notice alongwith interest and penalty. Sub Section (2) of Section 74 requires the not....