TaxTMI 
TaxTMI 
2024 (10) TMI 1611
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....th Mr. Nikhil Goyal, Advocate Ms. Anishka Gupta, Advocate. For the Respondent : None SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Learned senior counsel for the petitioner assails the show cause notice issued to him under section 74 (1) of the CGST Act, 2017 (for short 'the Act') read with section 20 of the IGST Act, 2017. 2. Learned senior counsel submits that earlier the respondents had issued notic....
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....he petitioner and as to how the petitioner has attempted a fraud to evade tax, any willful mis-statement to evade tax, or suppression of facts to evade tax. 4. He relies on judgment passed by the Supreme Court in the case of Raj Bahadur Narain Singh Sugar Mills Ltd. vs. Union of India and others, reported in (1997) 6 SCC 81, which has been followed by the Allahabad High Court in HCL Infotech Ltd.....
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....GST is concerned, we find that while the Assistant Commissioner, CGST issued a letter dated 10.03.2023 to the petitioner requesting him to deposit the tax liability, the office of the DGGI only issued notice seeking certain queries. However, none of the authorities, either of the CGST or the DGGI have proceeded or initiated proceedings under section 74 of the Act. 7. We find that the notice under....
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....x liability in government treasury. Due to this reason, the recipient i.e. taxpayer has not fulfilled condition of section 16 (2) (c) of CGST/HGST Act, 2017. You are hereby Show Caused as to why said amount of tax/ITC along with applicable interest under section 50 (3) of the CGST/SGST Act, 2017 and penalty under section 74 of the CGST/SGST Act, 2017 should not be recovered." 8. From the aforesai....