2023 (6) TMI 740

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..... Mr Gaurav Gupta, Sr Standing Counsel with Mr Puneet Singhal and Mr Shivendra Singh, Jr standing counsel RAJIV SHAKDHER, J.: (ORAL) CM APPL. 27499/2023 1. Allowed, subject to just exceptions. W.P.(C) 7079/2023 & CM No. 27498/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 3. Mr Gaurav Gupta, learned senior standing counsel, who appears on behalf of .....

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..... ade against him does not relate to evasion of VAT, but VAT refund. 8. It is thus the assertion of the petitioner that VAT refund can never lead to escapement of income. 9. Be that as it may, record shows that a show cause notice dated 13.03.2023 was issued to the petitioner proposing variation in income. Evidently, petitioner sought extension of time, and made a request in that behalf, via commu .....

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..... e law. 14. The petitioner will file a reply to the notice issued under Section 148A(b) of the Act, within the four weeks of receipt of copy of the judgment. 15. Mr Gupta will ensure that access is given to the petitioner to upload the reply via the designated portal. 16. Needless to say since we have not examined the merits of the case, nothing stated hereinabove will impact the merits of the m .....

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