https://www.taxtmi.com/caselaws?id=417081 The HC permitted withdrawal of a petition challenging a show cause notice under Section 74(1) of CGST Act. The petitioner, a wheat flour manufacturer, contested the notice on jurisdictional grounds, arguing no suppression or tax evasion occurred that would justify extended limitation period. The petitioner claimed exemption under notification no. 28/2017 for zero-rated supplies and contended that if ineligible for exemption, authorities should have issued notice under Section 73 within regular limitation period. The court allowed withdrawal so petitioner could raise all contentions, including jurisdictional issues, in response to the show cause notice. en-us Wed, 08 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417081 The HC permitted withdrawal of a petition challenging a show cause notice under Section 74(1) of CGST Act. The petitioner, a wheat flour manufacturer, contested the notice on jurisdictional grounds, arguing no suppression or tax evasion occurred that would justify extended limitation period. The petitioner claimed exemption under notification no. 28/2017 for zero-rated supplies and contended that if ineligible for exemption, authorities should have issued notice under Section 73 within regular limitation period. The court allowed withdrawal so petitioner could raise all contentions, including jurisdictional issues, in response to the show cause notice. Case-Laws GST Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417081