https://www.taxtmi.com/caselaws?id=775132 Bombay HC dismissed a petition challenging a show cause notice issued under Section 74 of CGST Act, 2017. The petitioner argued deprivation of benefits under Section 128A and absence of suppression allegations. The court held it would not exercise extraordinary jurisdiction to quash the notice or convert it to Section 73 proceedings. Upon reviewing the notice, the court found suppression allegations existed, though their correctness remained to be determined by the issuing authority. The court deemed it premature to examine factual aspects at this stage. Considering the petitioner's bona fide pursuit of the petition and reliance on Madras HC precedent, the court permitted filing a reply within two weeks, directing the authority to consider such response. The petition was disposed of without interference in the show cause proceedings. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775132 Bombay HC dismissed a petition challenging a show cause notice issued under Section 74 of CGST Act, 2017. The petitioner argued deprivation of benefits under Section 128A and absence of suppression allegations. The court held it would not exercise extraordinary jurisdiction to quash the notice or convert it to Section 73 proceedings. Upon reviewing the notice, the court found suppression allegations existed, though their correctness remained to be determined by the issuing authority. The court deemed it premature to examine factual aspects at this stage. Considering the petitioner's bona fide pursuit of the petition and reliance on Madras HC precedent, the court permitted filing a reply within two weeks, directing the authority to consider such response. The petition was disposed of without interference in the show cause proceedings. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775132