2025 (5) TMI 1256

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..... >GST
HONOURABLE MR. JUSTICE MANISH CHOUDHURY FOR THE PETITIONER : MR. D SARAF, MR. S S GUPTA FOR THE RESPONDENT : SC, GST, DY.S.G.I.,SC, FINANCE AND TAXATION ORDER Heard Ms. P. Sharma, learned counsel representing Mr. D. Saraf, learned counsel for the petitioner; Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 1, 5 & 6; an .....

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..... the procedure laid down in Section 168A of the CGST Act, 2017. Furthermore, no Show Cause Notice as required under Section 73[1] of the CGST/SGST Act, 2017 was issued to the petitioner prior to the impugned Order dated 27.04.2024. It is the contention of the petitioner that the mandatory Show Cause Notice under Section 73[1] of the CGST Act cannot be equated with a Summary Show Cause Notice issued .....

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..... er of State Tax and others in Petition for Special Leave to Appeal [C] no. 4240/2025. It is also submitted that the Notification no. 56/2023-CT dated 28.12.2023 has been interfered with by a Judgment of the Coordinate Bench. 6. In view of the aforesaid projection, it is observed, in the interim, that there shall be no coercive action against the petitioner in terms of the Order date 27.04.2024, t .....

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