2023 (3) TMI 1167

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.... MAHAJAN Petitioner Through: Mr. A.K. Babbar & Mr. Bharat Kumar Tripathi, Advs. Respondents Through: Mr. Akshay Amritanshu, Mr. Ashutosh Jain, Mr. Samyak Jain & Mr. Divyansh Singh, Advs. O R D E R 1. The petitioner has filed the present petition, inter alia, praying as under: "(i) To issue a writ of mandamus or any other writ, order or direction so as to direct the respondents....

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.... was unable to file its GST returns on account of technical glitches. This Court had noted the petitioner's difficulty and had passed an interim order dated 09.10.2019, directing that no coercive steps be taken against the petitioner on account of the petitioner not being able to file its returns due to the reasons stated in the said order. 3. This Court is informed that the technical glitches ....

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....that a sum of Rs.7,45,618/- is payable by the petitioner on account of late payment fee and interest. 6. The learned counsel appearing for the respondents clarifies that the communication dated 22.02.2023 is not a show cause notice. He further points out that the said communication clearly states that if the payment is not made, then a show cause notice will be issued under Sections 73(1)/74(5)....