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2020 (1) TMI 705

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..... RDER Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri Manish Goyal, learned Additional Advocate General assisted by Sri Shashank Shekhar Singh for respondent nos. 1 to 4 and Sri Shashi Prakash Singh, learned Additional Solicitor General of India appearing for the respondent nos. 5 and 6. This writ petition has been filed by petitioner with following prayer : (i) Issue a writ, .....

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..... (iv) Award the costs of the writ petition to the petitioner. It is contended by the learned counsel for the petitioner that no GST is leviable on the sale of un-denatured ENA to liquor manufacturers. It is further contended that the respondent no. 1 issued notices dated 31.08.2019 (Annexure-2, 3 and 4 to the writ petition) under Section 61 of Uttar Pradesh Goods and Services Tax Act, 2017 (here .....

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..... he respondent no. 1 has issued the impugned show cause notice under Section 73 of the UPGST Act for determining the huge demand of GST, interest and penalty on the supply of un-denatured ENA by the petitioner to liquor manufacturers for the period stated therein. Having considered the submissions advanced by the learned counsel for the petitioner and perused the material brought on record, we fin .....

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