2020 (10) TMI 669

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..... BEY ORDER 1. The challenge in the present is to the order dated 07.08.2020 Annexure P/1 which is a summary of the show-cause notice under the provisions of the CGST Act and the CGST Rules in-respect-of an alleged show-cause notice which was issued on 30.05.2020. 2. The contention of the learned counsel for the petitioner is that the impugned summary of show-cause notice has been issued without .....

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..... notice so issued, thus, has challenged the summary of the show cause notice issued subsequently on 07.08.2020. 4. At this juncture, the State Counsel does not dispute so far as statutory requirement under Section 74 (1) of the Act, 2017 is concerned. He only submits that, in the event, if it has not been issued, it has to and shall be issued and at the same time, if it has been issued, it shall .....

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