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TMI Blog2024 (10) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act, 2017 - HELD THAT:- The challenge is to the demand-cum-show cause notice issued by the competent authority. The appropriate course of action for the petitioners is to submit a reply and contest the matter before the said authority. The demand- cum show cause notice dated 24.04.2024 having been issued by the competent authority cannot be challenged on the plea of lack of jurisdiction. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 for non-payment of GST under Reverse Charge Mechanism (RCM) as per Section 9 (3) of the CGST Act, 2017. Similar liability for SGST and IGST had also been imposed along with penalty and interest as per the IGST Act, 2017 read with the provisions of CGST Act, 2017. The demand-cum-show cause notice contains detailed reasons for levy of the CGST, SGST and IGST liability as well as interest and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation dated 28.06.2017, where-under the tax payer is liable to discharge applicable GST under Reverse Charge Mechanism (RCM) on the expenses done for receiving the services to ply their vehicle on any public road in the State from the State Government. 4. Taking note of the above, we find that the challenge is to the demand-cum-show cause notice issued by the competent authority. The appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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