2021 (5) TMI 52

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....Venus Mehrotra, Advocate for respondent nos. 2 and 3. Ms.Sukriti Ghai, Advocate for respondent no.4.Ms. Shruti Shivkumar, Advocate for respondent no.1.   O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 15430/2021 1. Allowed, subject to just exceptions. W.P.(C) 5040/2021 and CM APPL. 15429/2021 2. Mr. J.K. Mittal, learned Counsel, who appears on ....

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....18 paid the tax on 30.01.2020, and likewise paid the interest in and about 30.11.2020; as quantified in the show cause notices referred to above. 2.4 Mr. Mittal also emphasizes the fact, as noticed above, that, pursuant to the reply submitted by the petitioner, the show-cause notice issued by the concerned authority, was closed. 2.5 In support of his plea, our attention has been drawn to the com....

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....cified in the notification issued under sub-section (1),- xxx xxx xxx (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter." [Emphasis is ours] 4. We may also point out, it is al....

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....d ..." 7. It is further contended by Mr. Mittal that the impugned summon has been issued without application of mind as it adverts to the provisions of the statute, which have no relevance to the CGST Act, 2017.   8. Having heard Mr. Mittal, we are of the view that the petitioner has made out a prima facie case for wrongful assumption of jurisdiction. 9. Mr. Mittal says that since the impu....