2024 (9) TMI 897

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..... ion of specific provisions of applicable GST statutes - Exercise of discretionary jurisdiction - cancellation of the petitioner's GST registration - tax proposals for the tax period 2018-19 - HELD THAT:- On perusal of the impugned show cause notices, it is evident that such show cause notice pertains to alleged contravention of specific provisions of applicable GST statutes. Since the challeng .....

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..... ions of applicable GST statutes. Since the challenge is to show cause notices, I am not inclined to exercise discretionary jurisdiction except to the limited extent of interfering with the suspension of registration. Except to such extent, it is always open to the petitioner to respond to the show cause notices and provide the necessary explanation. 3. Therefore, W.P.Nos.6971 and 6972 of 2024 are .....

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