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TMI Blog2023 (12) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Abhay Gupta, Mr. Tanuj Dogra & Mr. Vivek Pathak, Advs. For the Respondents : Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur & Mr. Gurpreet Singh Gulati, Advs. Mr. Anurag Ojha, SSC with Mr. Deepak Somani & Mr. Vipul Kumar, Advs. for R1. ORDER 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is covered by the earlier decision of this Court rendered in W.P.(C) No.12457/2023 captioned Shubham Gupta v. Additional Commissioner/Joint Commissioner CGST, and Anr. The petitioner is the co-noticee in the notice impugned in the present petition and the notice is the same as that was considered in W.P.(C) 12457/2023. The learned counsel for the respondents submit that the preset petition be dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication proceedings of the impugned show cause notice file no. DGGI/DZU/GR-D/INV/822019-20 DIN NO. 2023 08 DNN 1000021742B SHOW cause notice dated- 02.08.2023 during the pendency of the present writ petition." 4. It is the petitioner's grievance that although it has received the show cause notice dated 02.08.2023 proposing imposition of penalty, the summary of the proposed demand has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice issued under the relevant sections including Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act') is required to be accompanied by a summary thereof, electronically in FORM GST DRC-01 & FORM GST DRC-02. The show cause notice dated 02.08.2023 indicates that it has been issued under Section 74(1) of the CGST Act. 7. The learned counsel appearing for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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