2025 (3) TMI 669

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....(CGC), Amit Mahajan, Ankur Agarwal (SC) ORDER 1. This writ petition has been filed by the petitioner, aggrieved of show cause notice dated 27.05.2024 and final order dated 08.08.2024 whereby notice under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short 'the Act') on account of difference in GST turnover and PAN turnover, was issued and a demand to the tune of Rs. 76,11,....

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....ner checked the portal, he became aware of the issuance of the notice and passing of the final order. 3. Submissions have been made that the notice under Section 73 of the Act for the period from April, 2019 to March, 2020, alleged a difference of turnover to the extent of Rs. 3,84,40,935.81. It is submitted that the issue apparently arose on account of the fact that the registration of two firms....

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....al Marketing Company wherein the return etc. have been shown identical to the difference which was alleged in relation to the petitioner firm, i.e. Jindal Communication, is not in a position to dispute the plea raised by the petitioner regarding issuance of show cause notice and passing of the final order on account of the fact that both the firms were registered under the GST through the same PAN....