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2020 (10) TMI 669 - HC - GSTValidity of impugned summary of show-cause notice - contention of the learned counsel for the petitioner is that the impugned summary of show-cause notice has been issued without issuance of a show-cause notice as is required under Section 74(1) of the CGGST Act, 2017 - HELD THAT:- This Court is of the opinion that the matter need not be kept pending any further for further adjudication by this Court at this stage. The matter as such stands remitted back to the respondent no. 2 to ensure that a show-cause notice as is required u/s 74 (1) is duly issued and served upon the petitioner granting him some reasonable time to respond to the said show-cause notice and thereafter proceed in accordance with the provision of law. Petition disposed off.
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