2024 (9) TMI 160 - HC - GST

Illegality in the issuance of the notice - non-compliance of the provisions of the Goods and Services Tax Act - Section 74(1) of the Central/Bihar Goods and Services Tax Act, 2017 - HELD THAT - There are no reason to entertain the writ petition on the grounds stated of the illegality, in an explanation as against the discrepancy, not having been sought for. There was a communication issued informing the discrepancy and seeking an explanation, to which the assessee also filed a reply, which was found to be unsatisfactory. However, this would not result in an assessment as such since this is only the preliminary step to be taken, which would lead to and has led to the demand cum show-cause notice. The assessee would be entitled to appear and raise objections as against Annexure-1, if the proceedings are not already concluded. The writ petition stands dismissed.

Summary

The petitioner challenged a demand cum show-cause notice under Section 74(1) of the GST Act for non-compliance. The court found no illegality in the notice issuance process and dismissed the writ petition. The petitioner can raise objections during further proceedings. The judgment was delivered by Chief Justice K. Vinod Chandran and Justice Partha Sarthy.