2022 (12) TMI 1195

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....ANCE COPY SERVED TO MS POOJA ASHAR, ASST.GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. By way of the present petition under Article 226 of the Constitution of India, the petitioner challenges the notice issued under Section 87 of the Finance Act, 1994 dated 31.03.2022 which according to the petitioner is in contravention of the provision of th....

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....ng and final disposal of this petition, this Hon'ble Court may be pleased to direct the respondent No.2 to stay the recovery proceedings pursuant to the Notice issued date 31.03.2022 U/s.87 of Finance Act, 1944 at Annexure-A; (e) Any other and further relief deemed just and proper be granted in the interest of justice; (f) Provide for the cost of this petition." 3.The petition....

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.... 6. We have the learned senior advocate, Mr.Hemani assisted by the learned advocate, Ms.Vaibhai Parikh, who has drawn our attention to the Circular 1071/4/2019 dated 27.08.2019 to say that in case of the voluntary disclosure of duty not paid, the full amount of disclosed duty would have to be paid. However, there is nothing to say that the interest and penalty would be automatic and any recover....