2024 (10) TMI 1508

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..... N has not been considered while passing the impugned order - invocation of extraordinary jurisdiction of this Court under Article 226 of the Constitution of India - HELD THAT:- The ground urged in the present writ petition that some of the arguments or some of the contentions raised in reply to the show cause notice has not been considered by the Assessing Officer, cannot be enforced by this Court .....

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..... titioner with a statement containing details of tax not paid for 2017-18 under proper show cause notice for filing reply, against the allegation short payment of self- assessed tax 2017-18, while re-considering the matter; (iii) To declare that Section 16(2)(C) of the CGST Act, 2017 and SGST Act, 2017 and Sub Rule (4) of Rule 36 of the CGST Rules and Kerala SGST Rules as unconstitutional, arbitrar .....

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..... ich has been argued before this Court is that the petitioner's reply to the show cause notice has not been considered while passing the impugned order, Ext.P6. The petitioner has alternate remedy under the provisions of the Goods and Services Tax Act. 3. The ground urged in the present writ petition that some of the arguments or some of the contentions raised in reply to the show cause notice .....

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