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2022 (10) TMI 1062 - HC - GSTJurisdiction for issuance of SCN - assessment in relation to the petitioner-assessee is assigned to Central Taxation Authority - petitioner has sought to assail the show cause notice on the issue of jurisdiction that once the assessment matter of the writ-petitioner was assigned to Central Taxation Authorities, the State Authority does not have jurisdiction to initiate proceedings under Section 73 of the Act of 2017 - HELD THAT:- Petitioner seems to be aggrieved by the issuance of show cause notice insofar as it is proposing imposition of tax based on discrepancy in the Input Tax Credit details in GSTR-02A and GSTR-03B is concerned. It is not the case of the petitioner that there is no discrepancy at all. Therefore, the petitioner instead of challenging the show cause notice at this stage should workout its remedy. At present, only show cause notice has been issued. The petitioner may raise various grounds, except the issue of jurisdiction, which has been raised in the writ petition and the same are required to be considered by the authority. Petition dismissed.
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