2022 (1) TMI 953

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..... ead with Section 174 of the CGST Act, 2017 - HELD THAT:- This writ application could have been rejected outright asking each of the members of the Association who are in receipt of such show-cause notice to file an appropriate reply before the authority and point out that they are not engaged in any manner in providing textile services. It would have been very easy for this Court to do so. Howeve .....

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..... amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest. 2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing for the respondents on advance copy. 3. This writ application is at the instance of an Association of Textile Processors within the South Gujarat. Th .....

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..... ile services are being rendered by such textile processors. 5. We could have rejected this writ application outright asking each of the members of the Association who are in receipt of such show-cause notice to file an appropriate reply before the authority and point out that they are not engaged in any manner in providing textile services. It would have been very easy for this Court to do so. .....

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