KUMAR BROTHERS Vs. UNION OF INDIA

JUDGEMENT

(1.) In the instant petition, the petitioner has prayed for the following reliefs -

(2.) Petitioner has assailed the impugned orders on two counts namely limitation insofar as initiation of proceedings by the concerned official Respondent and non-compliance to Sub-Sec. 4 of Sec. 75 of CGST Act, 2017. Among the several grounds these two grounds have been urged during the course of the day.

(3.) Learned counsel for the State, on instruction, submitted that there is non-compliance of Sub-Sec. 4 of Sec. 75 of CGST Act, 2017. Having regard to the admitted fact that respondents have not complied statutory provision like Sub-Sec. 4 of Sec. 75 of CGST Act, 2017, on this sole ground the petitioner has made out a case so as to interfere with the impugned actions of the respondents dtd. 24/5/2023 (Annexure P-2), 24/5/2023 (Annexure P-2A), 21/11/2024 (Annexure P-3A), 5/7/2022 (Annexure P-6), show cause notices dtd. 6/1/2023 and order dtd. 24/5/2023 are stand set aside and the matter is remanded to the concerned authority to proceed afresh from the defective stage insofar as compliance of Sub-Sec. 4 of Sec. 75 of CGST Act, 2017.