9911796707
TMI Blog2024 (7) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... quashing the impugned notice issued by the Respondent under GST DRC-01 dated 28.05.2024 under section 73 of the U.P. Goods and Services Tax Act, 2017 bearing Ref No: ZD0905243739312 annexed as Annexure No.01 to this Writ Petition;" It is the case of the petitioner that it is a company engaged in Cash Logistics business and its business serves a connecting point between the banks and their clients. The petitioner provides Retail Cash Management, Cash in Transit and ATM Cash Replenishment Services to a number of Public and Private Sector Banks and Multi National Banks. The petitioner company has its registered office at No.28, Vijayaraghava Road, T. Nagar, Chennai and the regional office for the State of Uttar Pradesh is at Plot No.G-19, Um ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saying that the notice that was addressed to M/s Paridhee Creation with GSTIN 09ABOPK2567M1ZY did not pertain to the petitioner. In reply to the notice that was addressed to the petitioner, namely, Radiant Cash Management Services Ltd., details were given regarding alleged mismatch. However, instead of considering the reply of the petitioner, a notice under Section 73 of the U.P. GST Act has been issued on 28.5.2024 proposing a demand of Rs. 11,79,948/- along with Rs. 8,62,542/- and penalty of Rs. 1,17,994/- for the period April 2019 to March 2020. Notice under Section 73 reproduces the Table that was indicated in the notice issued to M/S Paridhee Creation and, as such, the petitioner submits that the notice under Section 73 has been issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r's grievance is with regard to non consideration of its earlier reply where it had pointed out that the notice was issued giving facts and figures relating to M/s Paridhee Creation with which the petitioner has no relation at all. The interest of justice would be served if the respondent considers the reply of the petitioner given earlier with regard to its own company and mismatch/deficiencies, if any found in its reasons. The petitioner is directed to submit a detailed reply to notice under Section 73 within a week from today. It shall refer only to its own returns and not to the case of M/s Paridhee Creation. It is open to the petitioner to deny its liability so far as notice under Section 73 addressed to M/s Paridhee Creation is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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