Home Case Index All Cases GST GST + HC GST - 2022 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 463 - HC - GSTConstitutional Validity of 2nd proviso to Section 16(2) of the CGST Act, 2017 - Availabiltiy of ITC subject to payment to debtors within 180 days - whether the provision is ultra vires and dehors the provisions of the India Contract Act, 1872 Act? - violative of Articles, 14, 19(1)(g) and 300A of the Constitution or not? - Petitioner challenged SCN issued by the fourth and fifth respondents which is in the nature of intimation of tax payable under Section 73(5) / 74(5) of the Act read with Rule 142(1A) - HELD THAT:- There is no gain saying that by said show cause notice, the authorities have initiated the adjudicatory proceedings to ascertain the tax liability of the petitioner. It is trite that the court in exercise of its writ jurisdiction, would be disinclined to set aside, much less to stay the show cause notice, more particularly when the impugned show cause notice are adjudication bound. It will be open for the petitioner to raise all contentions in respect of the show cause notice. It is clarified, while issuing rule as above in respect of the first prayer, that the authority shall proceed with the adjudication proceedings pursuant to the show cause notice - Petition disposed off.
|