2023 (2) TMI 1128

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.... No. 5197 of 2023 - -<br>GST<br>Hon&#39;ble Mr. Justice Abdul Quddhose For the Petitioner : Mr.M.Fazulul Haq For the Respondents : Mr.S.Gurumoorthy Standing Counsel ORDER This Writ Petition has been filed challenging the show cause notice dated 08.03.2022 issued under the GST Act. 2. The petitioner has challenged the aforementioned show cause notice on the following grounds: a) The petition....

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....e petitioner would put the petitioner to irreparable loss and hardship. 3. A show cause notice can be challenged only if the same is issued without Authority under Law or has been issued without jurisdiction or has predetermined the issue. In the instant case, none of the above mentioned requirements have been satisfied. 4. Based on the alleged wrong availing of Input Tax Credit, the respondents....

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....etitioner has been afforded a personal hearing on 21.02.2023. 6. Learned counsel for the petitioner also submits that the petitioner shall appear for the personal hearing today (21.02.2023) and he also requests for one more personal hearing for the petitioner. No prejudice would be caused to the respondents if one more personal hearing is afforded to the petitioner. The petitioner shall appear be....