2021 (9) TMI 1303

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..... the Opposite Parties. Learned counsel for the Petitioner shall serve extra copies of the writ petition on him within three days. A reply will be filed within eight weeks and rejoinder thereto, if any, be filed before the next date - List on 16th December, 2021. - W.P.(C) No.26685 of 2021 - - - Dated:- 8-9-2021 - B.P. ROUTRAY, J. Petitioner: Mr. Puneet Agrawal, Advocate Opposite Par .....

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..... itioner has been issued a show cause notice (SCN) dated 21st July 2021 under Section 73 of the CGTST/OGST Act 2017 where, inter alia, it is stated in paragraph-7 that in view of the law discussed above, you are not eligible for refund and hence liable for initiation of proceeding U/s 73 of the OGST Act. Further in paragraph-9, it is stated that if the Petitioner fails to pay the refunded ITC wit .....

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..... e he would be constrained to act as per the instructions of the superior officer as is evident from the language of the impugned notices and the SCN. 5. Issue notice. 6. Mr. Mishra, learned Additional Standing Counsel for the Opposite Parties accepts notice on behalf of the Opposite Parties. Learned counsel for the Petitioner shall serve extra copies of the writ petition on him within three .....

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