TMI Blog2025 (2) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... paid or what paid or short paid or of input tax credit wrongly availed or utilized - HELD THAT:- Issue notice, returnable in 4 [four] weeks. As all the respondents have appeared and accepted notices through the learned counsel, issuance of formal notices to the respondents stands dispensed with. However, the learned counsel for the petitioner shall furnish requisite nos. of extra copies of the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance & Taxation Department for the respondent nos. 4 & 5. 2. The petitioner has challenged a Summary of Show Cause Notice dated 18.05.2024 issued under Rule 100[2] and Rule 142[1][a] in Form GST DRC-01 for the tax period : April 2019 - March 2020 whereby the petitioner was asked to show cause as to why tax, interest and penalty, indicated therein, shall not be imposed upon the petitioner-asseesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been set aside by this Court in a common Judgment and Order dated 19.09.2024 passed in a batch of writ petition including W.P.[C] no. 3585/2024. The learned counsel for the petitioner has further submitted that a review petition preferred against the said Judgment and Order dated 19.09.2024 has also been dismissed subsequently. In such view of the matter, the impugned Summary of Order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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