9911796707
TMI Blog2024 (9) TMI 1694X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice - No material whatsoever or no assertion in the show cause notice - Invocation of the extended period of limitation under Section 74 of the CGST/SGST Act - HELD THAT:- This writ petition will stand disposed of directing that if the petitioner was to file his reply to Ext.P1 show cause notice, also objecting to the invocation of the extended period of limitation, the question as to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has approached this Court challenging Ext.P1 show cause notice, which has been issued under Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 (CGST/SGST Act), principally on the ground that there is no material whatsoever or no assertion in the show cause notice which would justify the invocation of the extended period of limitation under Section 74 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsively referred to the show cause notice to contend that there is not even a whisper which would indicate that any ground relatable to Section 74 of the CGST/SGST Act has been alleged against the petitioner and therefore the question as to whether Section 74 could have been invoked is a jurisdictional fact and which can be adjudicated in a writ petition under Article 226 of the Constitution of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Senior Government Pleader and the learned Standing Counsel for respondent No. 3 are right in contending that the question as to whether there was any material to initiate proceedings under Section 74 of the CGST/SGST Act is essentially a question of fact that has to be determined at the first instance by the competent authority. 5. Accordingly, this writ petition will stand disposed of dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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