JUDGMENT :

Rajiv Shakdher, J.

1. This writ petition is directed against the show cause notice dated 21.05.2020, issued by the respondents/revenue.

2. To be noted, the impugned show cause notice dated 21.05.2020 has been issued to several other entities/persons, including the petitioner proprietorship concern, and its authorised signatory, namely one, Mr Tarun Gulati. The relevant part of the said show cause notice is extracted hereafter:

“13.55. M/s Gulati Enterprises, 316, FIE Patparganj Industrial Area, Delhi (GSTIN 07AAGPK8981Q1ZQ) is hereby called upon to show cause to the Additional / Joint Commissioner, CGST Commissionerate, Delhi East, C.R. Building, I.P. Estate, New Delhi, within 30 days of the receipt of this Show Cause Notice as to why –

TAX OF IGST of Rs. 58,77,631/-, CGST of Rs. 53,57,374/-, SGST of Rs. 53,57,374/- & Cess of Rs. 5,44,45,143/- on goods cleared clandestinely should not be demanded and recovered from them under proviso to Section 74(1) along with interest payable thereon under Section 50 of the CGST Act., 2017 read with relevant provisions of the IGST Act, 2017, the Delhi / the Haryana State GST Act, 2017 & Section 11 of the GST (Compensation to States Act).

Pen