S. Kushalchand International Pvt. Ltd. & Anr. Vs Additional Director
Date: January 22, 2025
Subject Matter
Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice
Summary
The case involves the petitioner company and its director challenging three show cause notices issued by the Directorate General of Goods and Service Tax Intelligence (DGGI), proposing penalties under various clauses of Section 122 of the Central Goo…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the petitioners and learned Senior Standing Counsel Ms. Hetvi H. Sancheti for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondents. 3. These thre…