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TMI Blog2023 (6) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- In any event merely on apprehension and on any proposed action the Petition would certainly not maintainable, when the provisions of Central Goods and Services Tax Act, 2017 (CGST Act) categorically provides for a procedure for assessment. It is for the Assessing Officer that considering the facts and circumstances of the case that appropriate action has to be taken including issuance of Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21st July, 2023. - WRIT PETITION (L) NO. 12338 OF 2021 - - - Dated:- 13-6-2023 - G. S. KULKARNI, AND RAJESH S. PATIL, JJ. For the Petitioners : Mr. Vinay Shroff i/by Mr. Nikhil K. Rungta and Mr. Devakinandan R. Singh For the Respondent Nos. 1, 3 and 4 : Mr. Jitendra B. Mishra a/w. Mr. Raju Thakker and Mr. Satyaprakash Sharma For the Respondent No. 2 : Ms. Jyoti Chavan, AGP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said contentions as raised by the Petitioners are untenable. Mr. Mishra, learned Counsel for Union of India has drawn our attention to paragraph No. 4.21 of the reply Affidavit in which it is stated on behalf of Union of India that Audit-I Mumbai, CGST Commissionerate had given intimation dated 24.03.2021 to the Petitioners for conducting audit and that Petitioners were called upon to submit re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners have invoked the jurisdiction of this Court under Article 226 of the Constitution of India. 3. In any event merely on apprehension and on any proposed action the Petition would certainly not maintainable, when the provisions of Central Goods and Services Tax Act, 2017 (for short CGST Act ) categorically provides for a procedure for assessment. It is for the Assessing Officer that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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