2025 (6) TMI 2035

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...., learned Senior Counsel appearing for the petitioner, states that the 3rd respondent has been served. For the order that we propose to make now, the presence of the 3rd respondent is not essential. 3. The petitioner challenges the notice dated 9 July 2024 issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act) on several grounds that are set out in the petition. 4. Upon consideration of the rival contentions, we are satisfied that the impugned notice is required to be set aside for the reasons briefly discussed hereafter. 5. Section 79 of the CGST Act, 2017 is concerned with the recovery of tax. Section 79(1)(c)(i) provides that the proper officer may, by a notice in writing, require any other pers....

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....with the Mulund Branch. The petitioner has also pleaded that no amount is due and payable to M/s. Durga Madhab Panda (Urneed Online Retail) which is allegedly liable to pay GST dues to the extent of Rs. 30.19 crores. 8. At this stage, we do not propose to examine the factual controversies or the rival factual contentions. Suffice to mention that Section 79 contemplates a notice to a person from whom the money is due or may become due to such person or holds or may subsequently hold money for or on account of such person to pay the amount to the Government, either forthwith upon money becoming due or being held or within the time specified in the notice not being before the money becomes due or is held. 9. Where such notice is served o....