9911796707
TMI Blog2022 (1) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court challenging the show cause notice and proceedings commenced under Section 74(1) of the Central Goods and Services Tax Act, 2017 essentially on the ground of jurisdiction as the extended period of limitation is sought to be invoked raising the impugned demand as per the say of the petitioner. 2. The petitioner is engaged in the manufacturing and selling of wheat flour and other such flours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questioned. 2.3. It is the say of the petitioner that during the search operation, the full cooperation had been given and besides providing necessary documents, voluntarily the statements also have been given by the petitioner where he disclosed fully and truly all the aspects. 2.4. The petitioner avails exemption from the payment of GST in view of notification no. 28/2017 dated 22.09.2017, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certiorari and or any other appropriate writ order or direction, quashing and setting aside the Show Cause Notice F No. DGGI/SZU/36-109/2020-21 Dtd 23-3-2021. (B) That Your Lordships may be pleased to issue a writ of prohibition or any other appropriate writ, direction or order, completely and permanently prohibiting the respondents, their servants and agents from taking any action against them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who has on the ground of this being invocation of jurisdiction under the wrong provision has approached this Court. It is his say that under no circumstances, the authority concerned could have issued the show cause notice as there is no suppression of facts to evade the tax. It is not also a case of any tax short paid or the refund erroneously claimed. The officer concerned instead of invoking t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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