Serajuddin and Co. Vs Union of India
Date: January 9, 2020
Subject Matter
Whenever a taxpayer chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him
Summary
A show cause notice dated 04.11.2019 vide Annexure-3 was issued to the petitioners under Section 73 of the OGST Act, 2017 for non-payment of OGST/CGST for the period January, 2019 to March, 2019 making two things clear. First, that the reply has to b…
Heard Mr. Ashok Mohanty, learned Senior Advocate appearing for the petitioners and Mr. Sunil Mishra, learned Additional Standing Counsel appearing for the Commercial Tax-State. According to Mr. Mohanty, a show cause notice dated 04.11.2019 vide Annexure-3 was issued to the petitioners under Section 73 of the OGST Act, 2017 for non-payment of OGST/CGST for the period January, 2019 to March, 2019 ma…