2024 (6) TMI 1077

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.... Present:   For the Petitioner : Mr. Alok Mittal, Advocate. For the Respondents : Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Anju Bansal, Advocate Ms. Shivani Sahni, Advocate. SANJEEV PRAKASH SHARMA.J. (ORAL) This petition has been preferred by one Shashank Garg, assailing the show cause notice issued to the firm M/s. Garg and Company, of which the petitioner is a proprieto....

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....GST Commissionerate, Rohtak. No reply has been filed to the show cause notice. 3. Learned counsel submits that once a notice was issued to Shashank Garg by the Commisisonerate at Panchkula, a separate notice could not have been issued in the name of the proprietorship concern by the Superintendent Commissionerate, Rohtak. 4. We find that the argument is misconceived while the petitioner indi....