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2020 (8) TMI 284 - HC - GSTJurisdiction - power to issue SCN - case of petitioner is that impugned show cause notice has been issued by Superintendent, Central Goods Service Tax, Rudrapur; although, he is not competent for the purpose - HELD THAT - List this matter after six weeks. In the meantime, there shall be stay of impugned notice dated 25.02.2020 provided petitioner deposits 75% of the amount demanded from the petitioner within three weeks from today. Such deposition shall however be subject to final outcome of this writ petition.
The High Court of Uttarakhand heard a case regarding a show cause notice issued by the Superintendent of Central Goods & Service Tax. The petitioner argued that the Superintendent was not competent to issue the notice based on a circular. The court granted four weeks for the respondents to file a counter affidavit and allowed two weeks for a rejoinder affidavit. The court ordered a stay on the notice if the petitioner deposits 75% of the demanded amount within three weeks.
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