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28 March, 2024 WPL30198_2023 & ORS.DOC
2. These are four petitions which involve a common challenge. The facts in all these petitions are similar, hence they can be disposed of by this common judgment.
3. At the outset we may state that this case before the Court is quite peculiar unto itself. The petitioners in each of these petitions are individuals. They are employees of a shipping company, who have been foisted with a show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017 whereupon a demand of Rs.3731,00,38,326/- towards penalty is being demanded from them being the tax amount stated to be defaulted by the employer.