Home Case Index All Cases GST GST + HC GST - 2020 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 745 - HC - GSTValidity of SCN - petitioner submits that while show-cause notice was issued under Section 74 of the CGST Act, but as per the summary of the order the demand is stated to have been created under Section 73 of the said act - HELD THAT:- In view of the nature of grievance raised in this writ petition, while keeping the preliminary issue of maintainability open, let a notice of motion including notice on interim prayer, returnable on 01.02.2021 be issued. In view of the projection made by the learned counsel for the petitioner that the disputed tax is being paid in installment, it is provided that till the next returnable date, no coercive action will be taken against the petitioner - List on 01.02.2021.
|