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TMI Blog2024 (7) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... plies received from registered persons during the period 2018-19 and 2019-20 - whether the petitioner was required to pay late fee for delayed filing of annual returns? - HELD THAT:- Since the petitioner has already filed reply to the show cause notice, this Court would not like to entertain the present writ petition filed against the show cause notice. It is for the competent authority to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 2017 ('CGST/SGST Act', for short) and is engaged in trading of edible grains, edible oils and other groceries. It avails input tax credit (ITC) on inward supplies and utilises it for payment of GST on output supplies. 2. During examination of the GST returns filed by the petitioner for the period from July, 2017 to March, 2020, it was noticed that the petitioner had availed irr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the issue has been decided, the petitioner will have remedy as provided under the statute. The show cause notice issued is neither without jurisdiction nor against law. 5. In view of the above, this Court would not like to entertain the present writ petition, which is hereby dismissed. Pending interlocutory application, if any, in the present writ petition stands dismissed. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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