KISHORE KUMAR ARORA Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition is directed against the show cause notice dtd. 21/2/2020, as also the Order-in-Original dtd. 16/10/2020 and the Order-in-Appeal dtd. 3/8/2021.

(2.) The narrow issue which arises for consideration in this matter is, whether respondent no. 2 had jurisdiction to issue the impugned show cause notice.

(3.) Mr J.K. Mittal, learned counsel, who appears on behalf of the petitioner, submits that the record would show that even according to respondent no.2, the petitioner's taxable turnover in the relevant period amounted to Rs.15,28,468.00.