9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 1160 - HC - GSTSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - impugned show cause notice for the same period has been issued, demanding further amounts from the petitioner towards CGST - It is the contention of petitioner that under Section 129(1) of the Finance Act, 2019, after the issuance of discharge certificate, such notice could not have been issued - HELD THAT - Issue notice. List on 15th March, 2021.
Issues:
1. Impugning a notice demanding further amounts of Central Goods and Services Tax (CGST) post issuance of discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Analysis: The judgment delves into the issue of a notice dated 28th September, 2020, demanding additional CGST from the petitioner after the issuance of a discharge certificate under the Sabka Vishwas Scheme, 2019. The counsel for the petitioner argues that as per Section 129(1) of the Finance Act, 2019, a notice could not have been issued post the issuance of a discharge certificate. However, the respondents contend that the case falls under Section 129(2)(b) of the Finance Act, 2019, as the notice pertains to a different matter not disclosed earlier by the petitioner, discovered subsequently. The court takes note of a similar controversy in another case and issues notice on the matter. The judgment highlights the key contention between the petitioner and respondents regarding the issuance of the notice for additional CGST post the discharge certificate under the Sabka Vishwas Scheme, 2019. The petitioner's argument based on Section 129(1) of the Finance Act, 2019, is countered by the respondents invoking Section 129(2)(b) to justify the issuance of the notice for a previously undisclosed matter. The court acknowledges the complexity of the issue by referencing a similar case for further examination. The court's decision to issue notice and accept the same from the respondents indicates a willingness to delve deeper into the legal complexities surrounding the issuance of the notice for additional CGST post the discharge certificate under the Sabka Vishwas Scheme, 2019. The court sets a date for the next hearing, emphasizing that the notice of the hearing should not be construed as restraining further proceedings pursuant to the impugned show cause notice. This allows the petitioner to proceed with filing a reply to the notice while ensuring the legal process continues without hindrance.
|
