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TMI Blog2023 (8) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... lful misstatement or suppression of facts have been made to evade tax - HELD THAT:- The challenge in this writ petition is merely to the show cause notice issued under Section 74 of the Act, 2017 whereby the petitioner has been called upon to submit its explanation/reply/objections to the show cause notice. It is not within the domain to opine anything whether there has been any evasion of the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. Act, 2017 (hereinafter referred to as the Act, 2017 ) issued by the Assistant Commissioner of State Tax, Meerut Sector-1, Meerut, Uttar Pradesh and consequential proceedings arising from it. A relief of quashing the FORM GST-DRC-01 dated 19.7.2023 against Reference No. ZD0907230983407 and GST ASMT- 10 dated 17.5.2023 issued against reference No. ZD0905230739705 has also been prayed for. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice is absolutely vague and has been mechanically issued. It is, thus, prayed that the show cause notice and the consequent proceeding be interfered with. 5. Shri Ankur Agarwal, learned counsel representing the respondent Nos. 2 and 3, in opposition to the writ petition, submits that the show cause notice issued against the petitioner is just, proper and does not require any interference by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was premature on the part of the High Court to quash a show cause notice issued under Section 130 of the Central Goods and Services Tax Act by invoking Article 226 jurisdiction. It was also observed by the Apex Court that it was premature for the High Court to opine anything or whether there was any evasion of the tax or not. The same was to be considered in an appropriate proceedings for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation/reply/objections to the show cause notice. It is not within our domain to opine anything whether there has been any evasion of the tax or not, which has to be assessed by the department in appropriate proceedings for which the petitioner has been called upon to show cause. 8. In view of above, we are not inclined to entertain the writ petition. The writ petition fails and is accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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