2021 (8) TMI 265

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..... under Section 70 of the Central Goods Services Tax Act 2017 could not have been issued thereafter. The validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein - It is, thus, incumbent upon the petitioner to appear before the competent officer and raise all points of objection - petition dismissed. - Writ Tax No. .....

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..... Services Tax Act 2017 could not have been issued thereafter. Be that as it may, the validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein. It is, thus, incumbent upon the petitioner to appear before the competent officer and raise all points of objection. Further the proceedings under Section 70 of the Act, 2017 .....

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