TMI Blog2023 (12) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... h the corresponding Section of the Meghalaya State GST Act, 2017, wherein the petitioner was to show cause within 30 days as to why the stated amount of GST allegedly short paid on the annuity payment received, along with interest and penalty be not realized from it. The petitioner it appears instead of responding to the show cause have chosen to assail the same as has been discussed above. No doubt the writ petition cannot be said to be devoid of merit, but at this stage wherein final orders are yet to be passed by the respondents in the matter, and further with the submissions of the respondents that the matter is yet to be considered finally, this Court at this stage without further going into the merits, is not inclined to entertain the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 13.10.2017, 29.06.2017 and 09.11.2017. 3. Further challenge has also been made to a circular dated 17.06.2021 issued by the respondent No. 3, as well as the recommendation of the respondent No. 6 in the 43rd GST Council Meeting held on 28.05.2021. The circular has been impugned, inasmuch, as the same is based on the Memorandum of recommendation dated 28.05.2021, which had clarified that Entry 23A of the exemption notification does not exempt GST on annuity paid for construction of roads, which in turn was the basis on which the impugned show cause notice dated 30.09.2023 had been issued by the respondent No. 4. 4. It has been contended by the counsel for the petitioner that in spite the demand being unjustified and against the very grain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his short submission, has argued that notwithstanding the prevalent situation or circumstances, especially the fact that the impugned circular has since been set aside by the Karnataka High Court, a ruling which the respondents are bound to take consideration, the issue has not been predetermined, or an inflexible stand taken as regards to the impugned circular, to not warrant a response to the impugned show cause notice. He therefore submits that the matter being still yet to be decided, the writ petition is premature, and not liable to be entertained by this Court, at this stage. 7. Considering the submissions made by the parties, and on perusal of the materials as placed before this Court, it is seen that the writ petitioner has come a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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