2024 (12) TMI 1509

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..... m electronic devices without complying with the procedure contemplated under Section 145 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since it would be open for the writ petitioner to assert that the evidence which is relied upon is inadmissible, there exists no cause to entertain the challenge or interdict the SCN proceedings. Petition dismissed. - HON'BLE MR. JUSTICE YASHW .....

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..... [ Act ]. 2. Our attention was specifically drawn to the requirement of a certificate identifying the document which is proposed to be relied upon in proceedings initiated under the Act and which is a requirement placed by virtue of Section 145(2) of the Act. 3. In our considered opinion, since it would be open for the writ petitioner to assert that the evidence which is relied upon is inadmissible .....

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