TMI Blog2024 (9) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... - main grievance of the petitioner is that by issuing show-cause notice, the respondents want to levy GST @28% instead of prevalent GST @ 18%, which the petitioner and his counterparts have been paying since 2017 - HELD THAT:- Merely because petitioner has been given notice and his counterparts have not been given notice, the same cannot said to be bad in law. We are also of the view that merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Mr. Palash Gupta, Advocate ORDER PER 1. The petitioner has filed this writ petition inter alia challenging the show-cause notice in Form GST DRC-01 dated 03.08.2024. 2. It is contended by learned Senior Advocate appearing for the petitioner that all the other manufacturers who are similarly situated to the petitioner have not been issued such show-cause notice. The petitioner and all other simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng advance ruling. 3. Mr. Sandeep Pathak, learned counsel appearing on behalf of the respondents No.1, 3 and 4 has opposed the writ petition. It is contended that the show-cause notice cannot be challenged by way of writ petition. It is contended that the petitioner has right to file reply to the show-cause notice and any order passed, would have been passed after affording an opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.18424/2022 decided on 17.01.2023 . 5. We have considered the submissions. 6. The main grievance of the petitioner is that by issuing show-cause notice, the respondents want to levy GST @28% instead of prevalent GST @ 18%, which the petitioner and his counterparts have been paying since 2017. Such levy of additional 10% GST would result in payment of thousand crores of tax, which will seriou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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