2025 (3) TMI 363

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..... OF 2024 - -
GST
Invocation of provisions of Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 - HELD THAT:- Having regard to the directions issued by this Court in Ext.P3 judgment dated 12-09-2024 in WP(C)No.31434 of 2024 [2024 (9) TMI 1694 - KERALA HIGH COURT], this writ petition will also stand disposed of directing that the reply filed by the petiti .....

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..... H KALLIYANI KRISHNA B. ISABELL MANOJ RAHUL T. AMRITH M.J. FOR THE RESPONDENT : BY ADV. THUSHARA JAMES ( SR. GP ) JUDGMENT The petitioner has approached this Court seeking the following reliefs : i. "Issue a writ in the nature of certiorari, or any other appropriate writ, order or direction, quashing Exhibit P1 Show Cause Notice; ii. Issue such other appropriate writ, direction or order a .....

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..... re the adjudicating authority that the notice invoking provisions under Section 74 of the CGST/SGST Acts is not warranted, and with a further direction to the adjudicating authority to treat that issue as a preliminary issue and to take a decision in that matter before proceeding further with the adjudication. 4. Having heard the learned counsel for the petitioner and the learned Senior Governmen .....

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