2018 Taxo.online 503
CWP-30361-2018 dated 30.11.2018
M/S. TAKSH MEDIA PVT. LTD
UNION OF INDIA AND ORS
Central Goods & Services Tax Act, 2017
Ajay Kumar Mittal, Justice & Manjari Nehru Kaul, Justice
In favour of assessee
Punjab & Haryana
Represented by: –
Petitioner: – Aditya Grover
This writ petition has been filed under Articles 226/227 of the Constitution of India for issuance of a writ, order or direction in the nature of certiorari/mandamums for quashing the Show Cause Notice bearing No. C. No. IV(6)HQAE/ GST/ TMPL/ 35PKL/ 2017/ 6400 dated 18.10.2018 (Annexure P-1), which according to the petitioner has been wrongly issued by respondent No.3 on the same cause of action, earlier show cause notice regarding service tax was issued to which reply has already been filed and proceedings are pending before respondent No.4.
At this stage, without going into the merits of the controversy, we dispose of the present writ petition by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas as raised in the present writ petition before respondent No.3 and reply to the show cause notice dated 18.10.2018 (Annexure P-1) within two weeks.
It is directed that in the event of a representation being filed by the petitioner within a period of 2 weeks from the date of receipt of the certified copy of the order, the same shall be decided by respondent No.3 in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of next one month from the date of receipt of the representation.