2021 (2) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate for the petitioner. Shri Gajendra Singh, Advocate for the respondents/GST Intelligence, on advance notice. Shri Ankit Agarwal, Government Advocate for the respondent No.4/State, on advance copy. The petitioner by filing this petition has challenged the show cause notice dated 21.07.2020 (Annexure P-22) issued by the respondent No.2 and recovery notices dated 18.09.2019 (Annexure P-14 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2) under Section 73(1) of the Central Goods and Services Tax Act, 2017 (in short "CGST Act") covering the same period for the same amount of interest on the delayed payment. Citing the provisions of Clause (b) of Sub-section (2) of Section 6 of the CGST Act, learned counsel for the petitioner submitted that it has been provided therein that where one proper officer either under the State Goods ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cause notice may not be entertained and the petitioner may be required to submit reply to the show cause notice and raise these objections before the proper officer, who will obviously consider and decide in accordance with law. At this stage, Shri Avinash Zargar, learned counsel for the petitioner submitted that the petitioner has already filed reply to the show cause notice but no decision ha....