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2022 (12) TMI 409 - HC - GSTJurisdiction of the respondent no. 3 to proceed under Section 74 of U.P. GST/CGST Act, 2017 on the basis of a survey/SIB survey - blocking ITC under Rule 86-A of U.P. GST/CGST Rules 2017 - confiscation of seized goods under Section 130 of the Act - HELD THAT:- The petitioner herein has come up against the show cause notice. All issues raised herein are still open to agitate before the Assessing Officer. We, therefore, do not find any good ground to entertain the writ petition. The present writ petition is being disposed of with the observation that all the issues raised by the petitioner herein, especially the issue with regard to the jurisdiction of the Assessing Officer to proceed under Section 74, in view of the order of the appellate authority dated 19.7.2022, shall be raised before the Assessing Officer in reply to the show cause notice, the subject matter of challenge herein. Application disposed off.
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