2024 (9) TMI 1668 - HC - GST

Lack of jurisdiction to issue the impugned show cause notice - respondent authorities have not issued the Notice under sub-section (5) of Section 74 read with sub-section (8) of the said section read with Rule 142(1A) of the GST Rules - HELD THAT - Issue Notice returnable on 10.10.2024. By way of ad-interim relief, the proceedings pursuant to the impugned show cause notice dated 19.03.2024 may continue however, no final order shall be passed, without permission of this court during the pendency of this petition.

Summary

The High Court of Gujarat issued an oral order in a case where the petitioner challenged a show cause notice issued by the respondent authorities under GST rules. The court found lack of jurisdiction and directed the respondent to issue a proper notice. The proceedings can continue, but no final order can be passed without court permission. Next hearing is on 10.10.2024.