Elesh Agrawal Vs Union of India
Date: May 30, 2023
Subject Matter
Non-issuance of DRC-01A does not cause real prejudice to the petitioner where the petitioner disputes the entire tax liability
Summary
The ruling involves a petition filed to challenge a demand cum notice issued under the Central GST Act. The notice proposes three penalties to be imposed on the petitioner. The petitioner argues that the notice was issued prematurely and that the req…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Dileep Chandra Mathur, learned counsel for the petitioner, Sri Dhananjay Awasthi, learned counsel for the revenue and Sri Gopal Verma, learned counsel for the Union of India. 2. Present petition has been filed to challenge demand cum notice to show cause no. 59/2022-23, dated 24.02.2023 issued on Form GST DRC-01 read with R…