2022 (3) TMI 541

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.... MR UTKARSH SHARMA, AGP - ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 We have heard Mr. Hiren Trivedi, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the State respondents on an advanced copy served to him. 2 The subject matter of challenge in the....

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.... principal argument of Mr. Trivedi, the learned counsel appearing for the writ applicant is that there is no good ground available with the department to straightway issue a show cause notice in the Form GST MOV - 10. He would submit that there is nothing to indicate that the intention on the part of the writ applicant was to evade tax. The second contention raised by Mr. Trivedi is that the statu....

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....lso take notice of the fact that the writ applicant has deposited an amount of Rs. 3,60,352/- (Rupees Three Lakh Sixty Thousand Three Hundred Fifty Two only) towards tax and penalty. This is evident from page : 52 (Annexure : I) to the paper book. 5 Let Notice be issued to the respondents, returnable on 23^rd February 2022. Mr. Sharma, the learned A.G.P. waives service of notice for and on beha....