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2023 (12) TMI 70 - DELHI HIGH COURTValidity of SCN - SCN seeks to fasten a liability for the period when the petitioner was not active - HELD THAT:- In view of the statement made by Mr. Singla (on instruction of Mr. Neeraj Aggarwal, SIO, DGGI, DZU, who is present in Court) that multiple notices have been issued and the highest demand is covered under notice issued to Belz Tech Private Limited, which is registered in Thane, paragraph 7.1 of the Circular dated 09.02.2018 amended by the Circular dated 12.03.2022, as set out above, would clearly be applicable. The petitioner’s contention that the Additional / Joint Commissioner of Central Tax, Thane would have no jurisdiction to adjudicate the impugned SCN is, thus, unmerited. Insofar as other contentions are concerned, it is not considered apposite to examine the same in this petition since the matter is at the show cause notice stage, and the petitioner is not precluded from raising such contentions in response to the impugned SCN. Petition disposed off.
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