TaxTMI 
TaxTMI 
2025 (3) TMI 1302
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....RA (SR. STANDING COUNSEL FOR CBIC), Y N VIVEKANANDA ORDER The Court made the following order : ( Per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner is registered under the GST Act. 2. The 2nd respondent, who is the Senior Intelligence Officer, Directorate General of GST Intelligence, Zonal Unit, Visakhapatnam, had issued summons, under Section 70 of the GST Act, seeking information....
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....itioner, and the said communication had been signed by the 2nd respondent, who is not competent to initiate such proceedings. 5. The 2nd respondent has filed a counter affidavit submitting that the said communication does not in any manner initiate any proceedings and is only a communication informing the petitioner that the petitioner can reduce his liability, by paying GST, which has not been p....
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....dmits short payment and pays the tax along with 15% of the tax penalty, no further steps would be taken under Section 74 of the CGST Act. 7. In the present case, the communication sent by the 2nd respondent is in line with the provisions of Section 74 of the CGST Act. 8. The aforesaid communication does not in any manner create any liability on the petitioner nor would amount to initiation of an....