2025 (1) TMI 1015 - HC - GST

Issuance of SCN without following the provisions of sub- section (5) of Section 74 of the Central Goods Service Tax Act 2017 - HELD THAT - Issue Notice returnable on 20.11.2024. By way of ad-interim relief the proceedings pursuant to the impugned show cause dated 10th July 2024 may continue however no final order shall be passed without permission of this Court during the pendency of this petition.

Summary

In the case before the Gujarat High Court, presided over by Honourable Justices Bhargav D. Karia and D.N. Ray, the petitioners, represented by advocates Krutarth K. Desai and Abhay Y. Desai, challenged a show cause notice issued under the Central Goods & Services Tax Act, 2017. The petitioners argued that the notice was issued without adhering to the provisions of sub-section (5) of Section 74. The court acknowledged that a similar matter, Special Civil Application No. 13603 of 2024, is pending adjudication. Consequently, the court issued a notice returnable on November 20, 2024, and ordered that while proceedings related to the impugned notice may continue, no final order should be passed without the court's permission during the petition's pendency. Direct service via email was permitted.