2024 (6) TMI 1077

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..... - Issuance of Multiple show cause notices - HELD THAT:- Appellant submits that once a notice was issued to Shashank Garg by the Commisisonerate at Panchkula, a separate notice could not have been issued in the name of the proprietorship concern by the Superintendent Commissionerate, Rohtak - The argument is misconceived while the petitioner individually may be a resident of the area governed under .....

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..... STICE SANJEEV PRAKASH SHARMA AND HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: For the Petitioner : Mr. Alok Mittal, Advocate. For the Respondents : Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Anju Bansal, Advocate Ms. Shivani Sahni, Advocate. SANJEEV PRAKASH SHARMA.J. (ORAL) This petition has been preferred by one Shashank Garg, assailing the show cause notice issued to the firm M/s. Garg .....

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..... urisdiction i.e. Superintendent (Anti-Evasion), CGST Commissionerate, Rohtak. No reply has been filed to the show cause notice. 3. Learned counsel submits that once a notice was issued to Shashank Garg by the Commisisonerate at Panchkula, a separate notice could not have been issued in the name of the proprietorship concern by the Superintendent Commissionerate, Rohtak. 4. We find that the argumen .....

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