2021 (11) TMI 646

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..... turnable on January 11, 2022. Since the vires of section 16(2)(c) of the CGST Act is under challenge, the petitioners are directed to put the Attorney General for the Union of India on notice. Pendency of the writ petition shall, 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 .....

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..... , we find no reason to interfere with the show cause notice in view of the decision of the Supreme Court reported in (2004) 3 SCC 440 (The Special Director and anr. Vs. Mohd. Ghulam Ghouse and anr.). We would have relegated the petitioners to the respondent no.1, but for the challenge to the vires of section 16(2)(c) of the CGST Act. The point raised needs to be dealt with upon notice to the r .....

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