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2022 (1) TMI 953 - HC - GSTService of SCN - allegation that erroneous assumption that the Company concerned is engaged in providing textile services under the provisions of the Finance Act, 1994 - show-cause notices indiscriminately under the proviso to sub-section (1) of Section 73 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 - HELD THAT:- This writ application could have been rejected outright asking each of the members of the Association who are in receipt of such show-cause notice to file an appropriate reply before the authority and point out that they are not engaged in any manner in providing textile services. It would have been very easy for this Court to do so. However, the same would not have put an end to the harassment that may be caused unnecessarily to all those engaged in the business of textile processing. Let notice be issued to the respondents, returnable on 27th January, 2022. Mr. Lodha, the learned standing counsel, waives service of notice for and on behalf of the respondents Nos.3 and 4 respectively. The respondents Nos.1 and 2 respectively shall be served by RPAD as well as by E-mail.
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