2023 (6) TMI 740

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....ates For the Respondent Through: Mr Gaurav Gupta, Sr Standing Counsel with Mr Puneet Singhal and Mr Shivendra Singh, Jr standing counsel RAJIV SHAKDHER, J.: (ORAL) CM APPL. 27499/2023 1. Allowed, subject to just exceptions. W.P.(C) 7079/2023 & CM No. 27498/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 3. Mr Gaurav Gupta, learned s....

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....etitioner, on the other hand, says that the allegation made against him does not relate to evasion of VAT, but VAT refund. 8. It is thus the assertion of the petitioner that VAT refund can never lead to escapement of income. 9. Be that as it may, record shows that a show cause notice dated 13.03.2023 was issued to the petitioner proposing variation in income. Evidently, petitioner sought ext....

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....ass a fresh order, if deemed necessary, albeit in accordance with the law. 14. The petitioner will file a reply to the notice issued under Section 148A(b) of the Act, within the four weeks of receipt of copy of the judgment. 15. Mr Gupta will ensure that access is given to the petitioner to upload the reply via the designated portal. 16. Needless to say since we have not examined the meri....