TMI Blog2021 (1) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... with Section 20 of Integrated Goods and Service Tax Act, 2017 and Section 11 of the GST (Compensation to States) Act, 2017 - HELD THAT:- Taking note of the statement of learned counsel for the respondents that they would abide by the directions as contained in W.P.No.10832/2020, insofar as the procedure for taking forward the proceedings under Sections 129 and 130 are concerned, the present writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply to the show cause to be furnished by the petitioner and the respondent - authority to take decision thereafter in terms of the observations made above within a period of one week thereafter. Petition disposed off. - Writ Petition No.10259/2020 (T/RES) - - - Dated:- 4-1-2021 - Hon'ble Mr. Justice S. Sunil Dutt Yadav For the Petitioner : Smt. Veena J. Kamath, Advocate for Sri. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 129(1) of the CGST Act and KGST Act as per Annexure- D1 and/or grant any other relief as deemed fit in the interest of justice. 2. The learned counsel appearing for the respondents submits that identical notices in a similar factual matrix was in challenge before this Court in W.P.No.10832/2020 which came to be disposed off on 21.12.2020 in terms of the detailed observations and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent - authority for issuance of show cause notice, the petitioner is required to be afforded an opportunity to subject such material for strict scrutiny which would be part of right of defending the proceedings initiated by the respondent - authority. 7. Taking note of the statement of learned counsel for the respondents that they would abide by the directions as contained in W.P.No.1083 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Thereafter, within three days from such date of the respondent sharing information as requested and permissible to be shared, reply to the show cause to be furnished by the petitioner and the respondent - authority to take decision thereafter in terms of the observations made above within a period of one week thereafter. 9. Learned counsel for the respondents submits that an opportunity of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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