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TMI Blog2019 (7) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned communication is kept in abeyance till the aforesaid 'SCN' attains finality as implementation of paragraph-3 will render the entire exercise post SCN infructuous - Petition disposed off. - W.P.No.5694 of 2019 And W.M.P.Nos.6484 and 6489 of 2019 - - - Dated:- 19-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.A.N.R.Jayaprathap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of 'The Central Goods and Services Tax Act, 2017' ('CGST Act' for brevity), that there was a delay on the part of writ petitioner in filing Returns for the month of June 2017 and these returns are referred to as 'ER-1 Returns'. This Court is informed that 'ER' is an abbreviation which stands for 'Excise Returns'. It is also not disputed that 'ER-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be made on merits, the respondent would issue a 'Show Cause Notice' (hereinafter referred to as 'SCN'), more particularly, a notice, within the meaning of Section 73 of CGST Act. This is submission of the learned Revenue Counsel, on instructions. 8. To be noted, aforementioned submission of learned Revenue Counsel is articulated in the counter-affidavit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued within four weeks from the date of receipt of a copy of this order. 10. Learned counsel for writ petitioner draws the attention of this Court to paragraph-3 of the impugned communication, which reads as follows: '03. In this regard, you are requested to reverse the wrongly credited amount of ₹ 26,60,637/- along with payment of appropriated interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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