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TMI Blog2025 (1) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... erits of the matter it would be in the fitness of things if the impugned order is set aside and the matter is remanded back to Respondent No.3 for a fresh adjudication on the show cause notice. This is because the impugned order also clearly records that no submissions have been made by the Petitioner against the show cause notice and which is factually incorrect. There was a reply to the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gi a/w Pooja, Rastogi, Meenal Songire, Arya More Advocates. For the State/Respondent Nos. 2 and 3: Ms. S.D. Vyas, Addl. G.P. a/w Aditya Deolekar, AGP. For the Respondent No. 4: Ms. S.D.Vyas, Special Counsel a/w Abhishek Mishra,. P.C. 1. Though several reliefs are claimed in the above Writ Petition, what is seriously pressed before us is prayer clause ii (a) and ii (b) which seeks to quash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat without going into the merits of the matter it would be in the fitness of things if the impugned order is set aside and the matter is remanded back to Respondent No.3 for a fresh adjudication on the show cause notice. We say this because the impugned order also clearly records that no submissions have been made by the Petitioner against the show cause notice and which is factually incorrect. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order, the Gujarat High Court has in fact taken a view that transactions like the one which forms the subject matter of the show cause notice are not amenable to tax under the GST law. We have not examined the aforesaid judgment. However, it is needless to clarify that the 3rd Respondent shall also take into consideration and deal with the aforesaid decision of the Gujarat High Court whils ..... X X X X Extracts X X X X X X X X Extracts X X X X
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