9911796707
TMI Blog2024 (8) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 54 (7) of the Central GST Act, 2017 for issuance of order in a claim for input tax credit - HELD THAT:- Even though a Special Appeal is pending before this Court in a case relating to the writ petition but the cause of action in the said Special Appeal is different. The writ petition is disposed of with the direction to the petitioner to approach the appellate authority against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 01.5.2024 passed by the opposite party no.4 contained in Annexure no.2 to this writ petition. (ii) a writ of Certiorari of a writ, order or direction in the nature of certiorari quashing the show cause notice the show cause notice dated 14.03.2024 (GST RFD 6) with respect to ARN AA 091023102578F contained in Annexure No.2 to this writ petition. (iii) a writ of mandamus commanding the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 14.3.2024 has been issued in violation of time period prescribed under Section 54 (7) of the Central GST Act, 2017 for issuance of order in a claim for input tax credit. Instead of issuance of such show cause notice within 60 days the same has been issued almost after four years. The counsel appearing for the respondents has raised a preliminary objection regarding maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meantime, the implementation of the judgment rendered by the writ Court has been stayed. A copy of the order passed by the Division Bench of this Court on 17.01.2023 has been produced before this Court. Learned counsel appearing on behalf of the respondent has pointed out that the earlier writ petition had arisen out of an appeal filed by the petitioner before the appellate authority and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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