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TMI Blog2023 (9) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... or the State/Respondent : Mr. Dushyant Kumar, AGP Nos. 3, 4, 5 & 7. P.C.: 1. The challenge of the petitioner in this petition is to the order dated 28 April 2023, passed by the Deputy Commissioner of Sales Tax, Mumbai - 51, being an order on the show cause notice issued to the petitioner inter-alia under Section 74 of the Maharashtra Goods and Service Tax / Central Goods and Service Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cularly, when the impugned order raises a demand against the petitioner on interest payable under Section 50(3) of the CGST Act, 2017 as also a penalty being imposed under Section 122 of the CGST/SGST Act, 2017 read with Section 73(9) of the CGST/SGST Act, 2017. 4. It is also the case of the petitioner that in the show cause notice, there was no invocation of the provisions of Section 122 in rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication is not called for. We, therefore, dispose of this petition by the following order : - ORDER (i) The order dated 28 April 2023 as impugned in this writ petition as passed by the Deputy Commissioner, Sales Tax are quashed and set aside with liberty to the Department to issue a fresh show cause notice to the petitioner within a period of four weeks from today. (ii) In the event, such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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