9911796707
TMI Blog2024 (9) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... but for every return that is filed, a separate order can be passed for assessment/penalty. The writ petition is dismissed as misconceived. - Hon'ble Mrs. Sangeeta Chandra And Hon'ble Brij Raj Singh JJ. For the Petitioner : Sandeep Gupta, Ravi Kumar Surtani For the Respondent : C.S.C. ORDER 1. Heard learned counsel for the petitioner and the learned Standing Counsel, who appears for the State-opposite parties. 2. This writ petition has been filed with the following main prayers:- i. Issue a writ, order or direction in the nature of Certiorari quashing the order dated 15.03.2024 (Annexure No.1) passed by respondent no.3. ii. Issue any other writ, order or direction which this Hon'ble Court deems fit and proper in the circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. Therefore, the Court has set aside the order challenged in the said writ petition passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017. 5. Learned Standing Counsel has produced before this Court the instructions dated 06.09.2024 sent by the Deputy Commissioner, State Tax, Lucknow, wherein it has been stated that petitioner is a registered trader showing principal business as ferrous waste and scrap, remelting scrap ingots of iron or steel, waste, parings and scrap of plastics. The SIB conducted an inspection/enquiry and submitted a report on 25.08.2021, on the basis of such report, a notice was issued to the petitioner under Section 74 of the Central Goods and Service Tax Act, 2017 on 14.02.2024, wherein date, ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the similar order. He has pointed out paragraph-6 of the writ petition. 9. We have gone through the paragraph-6 of the writ petition, which is quoted below:- 6. That the penalty order has been passed in violation of the principles of natural justice because proper officer (Respondent No.3) passed an order and imposed penalty on similar grounds on which he had already passed for separate orders previously on dated 20.07.2022 for similar relevant paries based on monthly purchase made by the petitioner for which appeals under Section 107 of CGST Act of 2017 are still pending before the Hon'ble Court of Additional Commissioner Grade-II Appeal-4 State tax, Lucknow. because the legal provision as per Section 75(13) of the CGST Act of 2017 st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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