2024 (1) TMI 1345

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..... ourt on the ground that for the same tax period, there cannot be 2 [two] such show cause notices - HELD THAT:- Having regard to the projections made, it is observed that till the next date of listing, there shall not be any coercive action in terms of the impugned Show Cause Notice. - HONOURABLE MR. JUSTICE MANISH CHOUDHURY For the Petitioner : Mr Ankit Kanodia. For the Respondent : SC, Finance .....

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..... n Note under Rule 101 [4] of the CGST/AGST Rules, 2017 whereas the impugned Show Cause Notice dated 21.12.2023 has not been preceded by any such kind of notice under Section 65. It has been further contended that the Show Cause Notice dated 21.12.2023 is not maintainable qua the Instruction no. 13/2023-GST dated 26.12.2023 [Annexure-VIII]. 3. Mr. Choudhury, learned Standing Counsel, Finance and Ta .....

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