2021 (2) TMI 1160

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..... Act, 2019, after the issuance of discharge certificate, such notice could not have been issued - HELD THAT:- Issue notice. List on 15th March, 2021. - W.P.(C) 2476/2021 - - - Dated:- 23-2-2021 - HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner: Mr. Raghvendra Sharma, Adv. Respondents: Ms. Sonu Bhatnagar, Mr. Vaibhav Joshi and Ms. An .....

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..... ugned show cause notice for the same period has been issued, demanding further amounts from the petitioner towards CGST. It is the contention of the counsel for the petitioner that under Section 129(1) of the Finance Act, 2019, after the issuance of discharge certificate, such notice could not have been issued. 5. The counsel for the respondents appearing on advance notice contends that the cas .....

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