Sabka Vishwas discharge certificate challenge to CGST notice, with the Court allowing reply and continuing proceedings.

A challenge was raised to a CGST show cause notice on the basis of an earlier discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, with dispute also raised on whether the matter fell under Section 129(1) or Section 129(2)(b) of the Finance Act, 2019. The Delhi High Court issued notice, permitted the petitioner to file a reply to the impugned notice, and directed that any counter affidavit be filed. It also clarified that the order would not operate as a restraint on further proceedings.

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Issues: Whether a show cause notice demanding CGST could be questioned in view of an earlier discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and whether the controversy was governed by Section 129(1) or Section 129(2)(b) of the Finance Act, 2019.

Outcome: Notice issued. Counter affidavit, if any, to be filed. The petitioner was permitted to file a reply to the impugned show cause notice, and the Court clarified that the order would not be construed as restraining further proceedings.

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