TMI Blog2020 (10) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGGST Act, 2017 and is also in violation of the Rules framed therein, wherein under the Act as well as under the Rules, it is mandatorily requires the authorities shall have to first serve the petitioner with a show-cause notice as is required under Section 74(1) of the CGGST, Act 2017 and subsequently on the petitioner submitting a detailed reply to the show-cause notice, the same to be dul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said submission by the State Counsel, 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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