SHANTANU SANJAY HUNDEKARI, VIKAS AGARWAL, YOGESH AGARWAL, MAMTA GUPTA

VERSUS

UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE, NEW DELHI., STATE OF MAHARASHTRA, JOINT DIRECTOR, DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, GUJARAT. THE ADDITIONAL/JOINT COMMISSIONER, THANE COMMISSIONERATE

Citation:  2024 taxo.online 534 

A comprehensive analysis of a show cause notice issued under the CGST Act, 2017, targeting Maersk for alleged GST evasion. It meticulously examines the legal basis of the notice, particularly scrutinizing the invocation of Sections 122(1-A) and 137 against individuals like the petitioner, who occupy positions within the company.

Beginning with a detailed review of the statutory provisions, the document questions the applicability of penal clauses to employees and challenges the jurisdictional validity of imposing such penalties on individuals who are not directly responsible for the company's compliance.

 It emphasizes the necessity for a clear legal foundation for penal actions, advocating for a precise delineation of legal responsibilities to ensure fairness and equity in enforcement.

Moreover, the analysis delves into the substantial penalties demanded from the petitioner, highlighting potential inconsistencies and ambiguities in the interpretation of relevant sections.

It argues that the penalties are disproportionate and unjustified given the petitioner's subordinate role within the organizational hierarchy. The document emphasizes the need for a balanced and proportionate approach to penalty assessments, stressing the importance of equitable treatment in legal proceedings.

Furthermore, the document raises concerns about procedural irregularities in the issuance of the show cause notice, challenging the legitimacy of penalties imposed on the petitioner. It calls for a comprehensive review of the matter to address potential substantive and procedural deficiencies, advocating for rigorous legal scrutiny to uphold the principles of justice and fairness in adjudicative processes.

In conclusion, the document underscores the significance of ensuring due process and adherence to legal principles in tax enforcement actions. It urges authorities to conduct a thorough examination of the case to rectify any procedural or substantive irregularities and ensure equitable treatment for all parties involved.

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