https://www.taxtmi.com/caselaws?id=396355 The court rejected the challenge to the legality and validity of the show cause notice issued under Section 122(1) of the CGST Act, 2017, emphasizing the need for the writ applicant to respond and present their case before the adjudicating authority. Additionally, the court upheld the constitutional validity of Rule 142(1)(a) of the CGST Rules, 2017, stating that it falls within the rule-making power conferred by the Act and does not conflict with its provisions. The writ application was dismissed, allowing the allegations in the show cause notice to be adjudicated by the appropriate authority. en-us Mon, 22 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396355 The court rejected the challenge to the legality and validity of the show cause notice issued under Section 122(1) of the CGST Act, 2017, emphasizing the need for the writ applicant to respond and present their case before the adjudicating authority. Additionally, the court upheld the constitutional validity of Rule 142(1)(a) of the CGST Rules, 2017, stating that it falls within the rule-making power conferred by the Act and does not conflict with its provisions. The writ application was dismissed, allowing the allegations in the show cause notice to be adjudicated by the appropriate authority. Case-Laws GST Mon, 22 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396355