2024 (2) TMI 939

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..... For the Respondents No. 1 and 2/State : Mr. B.C. Verma and Rajan Kahol, Additional Advocate Generals. CWP No. 804 of 2024 1. Notice. Mr. Rajan Kahol, learned Additional Advocate General, appears and waives service of notice on behalf of respondents No. 1 & 2 and seeks time to file reply. 2. Issue notice to respondent No. 3, returnable within six weeks, on taking steps within three da....

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....liability of GST (CGST + HGST) under Section 74 (9) of the HPGST/CGST Act, 2017 alongwith interest and penalty was imposed on the present petitioner. 8. At this juncture, learned counsel for the petitioner has drawn the attention of this Court to Annexure P-3, i.e. summons issued under Section 70 of the Central Goods and Excise Taxation Act., 2017, issued by the Central Authorities on 12.08.202....