Gian Chand Subhash Chander v. State Of Punjab And ORS.

CWP No.14895 of 2019 -1-


IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** CWP No.14895 of 2019 Date of Decision: 21.01.2020 Gian Chand Subhash Chander Petitioner

Versus

State of Punjab and others Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN

Present:

Mr. Jagmohan Bansal, Advocate for the petitioner.

Mr. Pankaj Gupta, Addl. A.G., Punjab.

**** AJAY TEWARI, J (Oral):

[1] By this petition, petitioner has challenged the order dated 25.02.2019 [Annexure P-9] passed by the State Tax Officer-cumProper Officer whereby he has found liable to pay
1,36,56,685/- as tax penalty and interest.

[2] The precise ground taken by learned counsel for the petitioner is that when notice [Annexure P-4] was issued, the amount specified was less and therefore, in the final assessment the amount could not be more in view of provisions of Section 75(7) of the Punjab Goods and Services Tax Act, 2017.

[3] Learned Additional Advocate General, Punjab, however, points out that within six weeks of issuance of notice [Annexure P-4], REEMA SAINI 2020.01.24 08:42 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

CWP No.14895 of 2019 -2a supplementary notice was issued to the petitioner wherein certain other information was sought. He states that in view of legal objection taken by the petitioner, the department would have no objection if the impugned order is set aside but liberty be granted to enable it to give fresh show cause notice for fresh demand. [4] Learned counsel for the petitioner has no objection to the above fact.

[5] The petition stands disposed of in above terms. [6] Since the main case is disposed of, the pending application, if any, stands disposed of.

[AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 21, 2020
   



 

   
         REEMA SAINI 2020.01.24 08:42 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh