2024 (9) TMI 1694

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..... r the Petitioner : Dhanya P. Ashokan (Sr.), M.R. Venugopal, S. Muhammad Alikhan Anjana S. Raj. For the Respondents : Rajesh. K. Raju (SC), Thushara James (Sr GP). JUDGMENT The petitioner has approached this Court challenging Ext.P1 show cause notice, which has been issued under Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 (CGST/SGST Act), principally o .....

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..... f the Constitution of India against a show cause notice. 3. Smt. Dhanya P. Ashokan, the learned Senior Counsel appearing for the petitioner on the instructions of Adv. M. R. Venugopal, has extensively referred to the show cause notice to contend that there is not even a whisper which would indicate that any ground relatable to Section 74 of the CGST/SGST Act has been alleged against the petitione .....

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..... icate the question as to whether there was any reason for invoking the extended period of limitation as a preliminary issue before proceeding further with the adjudication of the show cause notice. The learned Senior Government Pleader and the learned Standing Counsel for respondent No. 3 are right in contending that the question as to whether there was any material to initiate proceedings un .....

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