2019 (12) TMI 924

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..... - - Dated:- 17-12-2019 - HONOURABLE MS.JUSTICE HARSHA DEVANI And HONOURABLE MS. JUSTICE SANGEETA K. VISHEN MR MONAL S CHAGLANI FOR THE PETITIONER ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) FOR THE RESPONDENT ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI ) 1. Mr. Samir Gupta, learned advocate with Mr. Monal Chaglani, learned ad .....

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..... action can be taken thereunder. It was submitted that, in the impugned notice, it has not been specified as to which of the five clauses of sub-section (1) of section 130 of the CGST Act has been infringed in the present case. It was further submitted that notice under section 130 of the CGST Act has to be issued to the person who contravenes the provisions of the CGST Act whereas, in the facts o .....

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