2019 (11) TMI 892

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..... s billing practice or making false claim of ITC for the period of August, 2019 and September, 2019 - HELD THAT:- Issue notice, returnable on 18th November, 2019. - R/SPECIAL CIVIL APPLICATION NO. 20021 of 2019 - - - Dated:- 15-11-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MR. D K.PUJ (3836) For The Respond .....

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..... at despite the aforesaid position, the respondents have proceeded under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) by issuing notice in Form GST-MOV-10 on the ground that after checking the dealers record according to the GST system, the dealer appears to be involved in bogus billing practice or making false claim of ITC for the period o .....

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