2024 (12) TMI 577 - HC - GST

Seeking for setting aside Demand and Recovery Proceeding initiated u/s 76 of the Central Goods and Services Tax Act 2017 and the show-cause notice issued u/s 76 (2) of the Central Goods and Service Tax Act 2017 - HELD THAT - Since the petitioner has already responded to the show cause notice issued by the respondents it is not required to entertain this writ petition. However the writ petition is disposed off by directing the respondents to consider and decide the show cause notice having regard to the jurisdiction point raised by the writ petitioner in this writ petition in addition to what have been averred in the response filed to the show-cause notice. Petition disposed off.

Summary

The writ petitioner sought Certiorari to set aside Demand and Recovery Proceeding under the Central Goods and Services Tax Act, 2017. The court directed the respondents to consider the jurisdiction point and response before passing a final order. The writ petition was disposed of with this direction.