2024 (9) TMI 1579 - HC - GST

Jurisdiction to issue SCN - excess of the power conferred upon respondent-authority regarding scrutiny of returns as provided under Section 61 of the JGST Act - HELD THAT - This writ petition is disposed of by giving liberty to the petitioner to explain the reason which has been sought in the second show-cause, within two weeks and the authority concerned will consider the same in accordance with law and depending upon the conclusion, follow-up action be taken in view of the mandate of Section 61 of the JGST Act.

Summary

The petitioner sought to quash a notice under JGST Act. The court allowed the petitioner to respond to a second show-cause notice within two weeks. The authority will consider the response as per the law.