2023 (11) TMI 1018

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..... been demanded in the show cause notice for the services which are not taxable under the GST regime - HELD THAT:- Since the petitioner has approached this Court only against the show cause notice, this Court is not inclined to interfere this writ petition when the petitioner has opportunity to raise objections on all possible grounds against the demand of GST in the show cause notice before the au .....

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..... ugned show cause notice in Ext.P1 demanding GST on some allegedly taxable services. 2. The learned counsel for the petitioner submits that the GST which has been demanded in the show cause notice for the services which are not taxable under the GST regime, and therefore, the demand raised in the show cause notice is wholly illegal and against the provisions of the Central Goods and Service Tax .....

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..... opportunity to file a reply in response to the show cause notice and participate in the adjudication proceedings. Since one of the High Courts has reserved the judgment as per learned counsel for the petitioner, it would be appropriate and in the interest of justice that the adjudicating authority shall not pass final order for a period of one month. In case, the judgment of any other High Court i .....

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