9911796707
TMI Blog2025 (5) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... e: Ms. S. D. Vyas, Addl. G. P. with Adv. Ketan Joshi 'B' Panel,. P.C. 1. The above Writ Petition challenges the Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by Respondent No. 3 and the corresponding Notification No. 56/2023-State Tax dated 16th January, 2024 issued by Respondent No. 2. 2. One of the points on which these Notifications are challenged is that these Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her ground of challenge in the above Petition is also the fact that the Show Cause Notice (issued under Section 73 (1) of the CGST Act, 2017) had to be issued atleast three months prior to the time limit specified in Section 73 (10) of the said Act for issuance of the adjudicating order. 5. According to the Petitioner, even assuming that the Notifications (extending the time) are valid, then the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to approximately Rs.18.78 Crores and the adjudicating order seeks to recover even this amount from the Petitioner. These are the contentions in brief, on the basis of which, reliefs are sought in the above Writ Petition. 8. Ms. Vyas, the learned Addl. GP appearing on behalf of Respondent Nos. 1 and 2 waives service and seeks time to file an Affidavit in Reply to the above Writ Petition. 9. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Advocate for Respondent Nos. 1 and 2 as well as Respondent No. 3. 12 As far as the ad-interim relief is concerned, we find that the issue raised in the above Petition is also raised in several other Writ Petitions pending in this Court. One such Writ Petition is in the case of M/s. Sunguard Builders LLP v/s. Union of India & Others (Writ Petition No. 694 of 2025). In the case of M/s. Sungu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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