2020 (12) TMI 745

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..... the order the demand is stated to have been created under Section 73 of the said act - HELD THAT:- In view of the nature of grievance raised in this writ petition, while keeping the preliminary issue of maintainability open, let a notice of motion including notice on interim prayer, returnable on 01.02.2021 be issued. In view of the projection made by the learned counsel for the petitioner that t .....

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..... t, 2019, both of which were passed under Section 73 of the said Act. The learned counsel for the petitioner submits that while show-cause notice was issued under Section 74 of the CGST Act, but as per the summary of the order the demand is stated to have been created under Section 73 of the said act. Moreover, it is projected that the respondent no. 3 had recorded its satisfaction that the petiti .....

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..... ortionate reduction of tax of penalty. The learned Standing Counsel for the Finance and Taxation Department has referred to Section 107 of the CGST Act and raises a preliminary issue of maintainability. In view of the nature of grievance raised in this writ petition, while keeping the preliminary issue of maintainability open, let a notice of motion including notice on interim prayer, returnable .....

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