2021 (11) TMI 646

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..... use-cum-demand notice dated July 29, 2021 issued by the Deputy Commissioner CGST & CEX, respondent no.1, is under challenge in this writ petition. By the impugned notice, explanation has been called for from the petitioners as to why action, as proposed in paragraph 8 thereof, may not be taken. The petitioners have also challenged the vires of section 16(2)(c) of the Central Goods and Services Tax .....

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..... ll, however, not preclude the respondent no.1 to take the proceedings arising out of the impugned show cause notice to its logical conclusion; however, any order passed in such proceedings shall be subject to and abide by the result of this writ petition. If the petitioners are so advised, they may participate in the proceedings without prejudice to their rights and contentions herein.
Case la .....

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