2023 (11) TMI 514

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..... f Rule 142 (1) (a) of the CGST Rules, 2017 have not been followed - HELD THAT:- It is deemed appropriate to dispose off the writ petition by requiring the petitioner to file objections to the show cause notice within a period of two weeks from today before the respondent No. 2 along with certified copy of the order of this Court. On filing of the objections within the time allowed, it is expe .....

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..... to the information forwarded by the Additional Director General, DDGI, Zonal Unit, Lucknow consequent to an inquiry initiated by the said authority in respect of the issuance of invoices from the non existing firms without actual supply of goods and wrongful availment and utilization of Input Tax Credit by these firms. 3. The challenge laid to the impugned show cause notice dated 14.7.2023 and .....

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..... tio, non-est and liable to be interfered with in exercise of powers under Article 226 of the Constitution of India. 5. Shri Amit Mahajan, learned counsel appearing on behalf of the respondent, in opposition to the writ petition, submits that the challenge laid by the petitioner is to a mere show cause notice, which has been issued on collecting certain adverse information against the petitioner .....

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