2024 (10) TMI 960 - HC - GST

Issuance of notices u/s 61 of the JGST Act - excess of the power conferred upon Respondent-authority regarding scrutiny of returns - 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 filed a petition under Article 226 seeking to quash a notice issued under Section 61 of the JGST Act. The court allowed the petitioner to respond to the second show-cause notice within two weeks.