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TMI Blog2022 (1) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 74 which is impermissible, hence the present petition. At this stage, learned advocate Mr. Dave seeks withdrawal of this petition with a request that the authority concerned may consider all his contentions which shall be raised in reply to the said show cause notice which shall also include the issue of jurisdiction. The present petition stands disposed of as withdrawn. - R/Special Civil Application No. 18055 of 2021 - - - Dated:- 8-12-2021 - Honourable Ms. Justice Sonia Gokani And Honourable Ms. Justice Nisha M. Thakore For the Petitioner(s) : Mr Hasit Dave ORDER JUSTICE SONIA GOKANI) 1. The petitioner is before this Court challenging the show cause notice and proceedings commenced under Section 74(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 dated 22.09.2017, as according to them, they are eligible to zero rated supplies as prescribed for the sale of their products namely flour. For the period from 18.09.2020 to 30.09.2020 a demand is made for the payment of entire duty with interest and penalty. The petitioner sought to explain the said aspect. Besides complying with the conditions prescribed under the notification no. 28/2017, they have also disclosed all the aspects on regular basis. 2.5. It has seriously questioned the issuance of show cause notice under the provisions of Section 74 of the Central Goods and Services Tax Act read with provision of Section 20 of the Integrated Goods and Services Tax Act with the following prayers:- (A) That Your Lordships be pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice as there is no suppression of facts to evade the tax. It is not also a case of any tax short paid or the refund erroneously claimed. The officer concerned instead of invoking the provision of Section 73 has done it under Section 74. If at all the department had indicated that the petitioner is not being entitled for the exemption either on the branded or the unbranded products, they could have issued notice of demand within specified period of limitation under Section 73 however, by not so doing, it has issued the show cause notice under Section 74 which is impermissible, hence the present petition. 3.1. He has relied on the decision rendered by the High Court of Jharkhand at Ranchi in case of M/s. Nkas Services Private Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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