TMI Blog2020 (7) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... to give an opportunity to the petitioner to come forward and either explain the transaction or deposit the tax with minimum interest and penalty under Section 74(5) of the CGST Act without going through the adjudication procedure. He clarifies that if after the investigation the respondent is not satisfied with the petitioner s response, it shall follow the adjudication process for recovery. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Monga, Advocate for R-4. CM APPL. 15927/2020 Allowed, subject to just exceptions. W.P. (C) 4409/2020 CM APPL.15926/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed challenging the letter dated 11th June, 2020 and summon da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epts notice on behalf of respondent no. 1. Mr. Harpreet Singh, learned counsel accepts notice on behalf of respondent nos. 2 and 3. Mr. Anuj Aggarwal, learned counsel accepts notice on behalf of respondent no. 4. Mr. Harpreet Singh, learned counsel for respondent nos. 2 and 3 states that the intent behind issuing the impugned letter dated 11th June, 2020 was to give an opportunity to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and cooperate in the investigation process. Keeping in view the aforesaid, learned counsel for petitioner states that he does not wish to press the writ petition any further. Consequently, writ petition and application stand disposed of. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. - - TaxTMI - TMITax - GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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