2024 (9) TMI 1579

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..... -authority regarding scrutiny of returns as provided under Section 61 of the JGST Act - HELD THAT:- This writ petition is disposed of by giving liberty to the petitioner to explain the reason which has been sought in the second show-cause, within two weeks and the authority concerned will consider the same in accordance with law and depending upon the conclusion, follow-up action be taken in view .....

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..... T Rules, especially because the very issuance of the said notice is wholly without jurisdiction and is in excess of the power conferred upon respondent-authority regarding scrutiny of returns as provided under Section 61 of the JGST Act. 2) Mr. Sumeet Gadodia, learned counsel appearing for the petitioner, at the outset, has submitted that in the instant case, as per his instructions, second show-c .....

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