Famina Shopping Mail Pvt. Ltd. Vs Assistant Commissioner of GST & Central Excise
Date: March 13, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): B.PUGALENDHI
Subject Matter
Officers of DGGI are empowered to issue a show cause notice
Summary
The petitioner, a departmental store, challenged the impugned proceedings issued by the second respondent demanding the payment of tax, interest, and penalty under Section 74(5) of the CGST Act. The petitioner argued that the second respondent was no…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is filed challenging the impugned proceedings dated 12.10.2021, issued by the second respondent in OR No.20/2019-GST. By the impugned proceedings, the second respondent demanded the petitioner to pay the tax amount of Rs.47,41,748/- along with the interest and penalty under Section 74(5) of the Act, failing which, a show cause…