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TMI Blog2024 (10) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... o the 1st show-cause notice dated 02.04.2024 explanation has been furnished, as such, at the moment, no prejudice is being caused to the petitioner in responding to the second show- cause notice - this Court is of the view that the petitioner needs to explain the alleged discrepancy which has been furnished in the second show-cause notice dated 05.07.2024 for its consideration to proceed with in accordance with law as per the mandate of Section 61 of the JGST Act. This writ petition is disposed of. - HON BLE THE ACTING CHIEF JUSTICE AND HON BLE MR. JUSTICE ARUN KUMAR RAI For the Petitioner: Mr. Sumeet Gadodia, Adv. Mrs. Shilpi Sandil Gadodia, Adv. Mr. Ranjeet Khushwaha, Adv For the Respondents: Mr. Sachin Kumar, A.A.G.-II ORDER Per Sujit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the petitioner, has vehemently argued that there was no occasion for the Assessing Officer to come out with the second notice dated 05.07.2024 when the first notice dated 02.04.2024 has already been responded. The aforesaid argument has been strengthened by making reference of the provisions as contained in Section 61 of the JGST Act. 3. Mr. Sachin Kumar, learned A.A.G.-II appearing for the respondents-State, has submitted by making reference of the contents of the notice issued under Annexure-1 dated 02.04.2024 and comparing the same with the second notice issued on 05.07.2024 (Annexure-3) that the same is having wider sense reason being that every calculation upon scrutiny has been done by the authority concerned. Therefore, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o consideration the discrepancy pointed out in the first show-cause notice, the second show-cause notice has been issued pointing out further discrepancy and, as such, further explanation has been sought. 7. Therefore, this Court is of the view that since in response to the 1st show-cause notice dated 02.04.2024 explanation has been furnished, as such, at the moment, no prejudice is being caused to the petitioner in responding to the second show- cause notice. 8. Hence, this Court is of the view that the petitioner needs to explain the alleged discrepancy which has been furnished in the second show-cause notice dated 05.07.2024 for its consideration to proceed with in accordance with law as per the mandate of Section 61 of the JGST Act. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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