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2023 (10) TMI 1288 - RAJASTHAN HIGH COURTTaxable Supply or not - determination of differential amount of GST - validity of summons and enquiry proceedings - petitioner-company has expressed its intention to contest the proceedings claiming that the issue involving interpretation of law. - Petitioner sought to issue SCN u/s 73 before raising any demand. - providing complete turnkey solutions from concept to commissioning and maintenance of the electrification works and other civil works to its customers. - HELD THAT:- From the tenor of the reply filed on behalf of the respondents, it appears that still the inquiry is going on and final adjudication as per Section 73 of the CGST Act has not been done till date. This writ petition is disposed off while directing the respondents not to insist the petitioner-company to pay the amount of Rs.5,51,49,553/-, as indicated in the impugned notices, till final adjudication is taken place under Section 73 of the CGST Act.
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