2024 (12) TMI 1497 - HC - GST

Challnege to SCN - petitioners submitted that the impugned show cause notice is issued without following the provisions of Sub-section (5) of Section 74 of the Central Goods Services Tax Act, 2017 - HELD THAT - Issue Notice, returnable on 20th November, 2024. By way of ad-interim relief, the proceedings pursuant to the impugned show cause notice 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 Mr. Justice Bhargav D. Karia and Honourable Mr. Justice D.N. Ray, the petitioners, represented by Mr. 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 of the Act. The Court noted that a similar matter, Special Civil Application No. 13603 of 2024, is pending. Consequently, the Court issued a notice returnable on 20th November 2024 and ordered that the proceedings related to the impugned notice may continue, but no final order shall be passed without the Court's permission during the petition's pendency. Direct service via email was permitted.