https://www.taxtmi.com/caselaws?id=430494 HC dismissed the petition, holding that the contractor is a taxable supplier and that discrepancies between GSTR-3B returns and WAMIS data properly triggered adjudication under Section 73. The notices dated 06.08.2022 were valid; the petitioner must answer the show-cause notices and may contest factual and legal issues, seek time extensions, and rebut allegations before the Assessing Officer. Proceedings before Executive Engineers were held irrelevant to tax adjudication. Entertaining a writ at the notice stage was premature; extraordinary relief under Article 226 was unwarranted, and the petition was dismissed. en-us Fri, 18 Nov 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430494 HC dismissed the petition, holding that the contractor is a taxable supplier and that discrepancies between GSTR-3B returns and WAMIS data properly triggered adjudication under Section 73. The notices dated 06.08.2022 were valid; the petitioner must answer the show-cause notices and may contest factual and legal issues, seek time extensions, and rebut allegations before the Assessing Officer. Proceedings before Executive Engineers were held irrelevant to tax adjudication. Entertaining a writ at the notice stage was premature; extraordinary relief under Article 226 was unwarranted, and the petition was dismissed. Case-Laws GST Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430494