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2024 (7) TMI 1201 - HC - GSTChallenge to impugned order - whether the Show Cause Notice in Form GST DRC-01 dated 12.01.2024 does not contain any ingredients to invoke the period of limitation under Section 74(10) of the respective GST Enactments? - HELD THAT - It is noticed that there is allegation in the Show Cause Notice that the petitioner has reported the turnover as detailed in the Show Cause Notice and has willfully failed to pay the corresponding tax with intention to evade the tax lability. Therefore it cannot be said that the Show Cause Notice does not contain any ingredients to invoke Section 74 of the respective GST Enactments. The petitioner may have a case on merits. However that would be subject matter of appeal - this Writ Petition is disposed of with liberty to the petitioner to file statutory appeal under Section 107 of the respective GST Enactments before the Appellate Authority namely Appellate Deputy Commissioner (ST) (GST Appeal) C.T.Building Dr.Thangarajsalai Madurai 625020 the first respondent herein within a period of 30 days from today subject to the petitioner depositing 10% of the disputed tax. Petition disposed off.
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