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TMI Blog2023 (11) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... e annual returns of GSTR 09 - petitioner-noticee was asked to submit its reply by 28.10.2023 - HELD THAT:- Having regard to the issue involved in this writ petition, it is observed that if no order has been passed on or before 28.10.2023 or subsequent thereto till date, status quo as regards the proceedings stated to be drawn up vide the Show Cause Notice dated 28.09.2023, be maintained till the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 is not tenable in view of the fact that an order under Section 65[6] of the Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 had already been issued under Form GST ADT-02 on 17.06.2023. Since an order under Section 65[6] had already been passed, issuance of a Show Cause Notice unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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