2020 (3) TMI 64

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....on stating that they are registered for payment of GST and their registration number is 23ABOPA3541P1ZK. The petitioner has further stated that a show-cause notice was issued on 05.10.2019 on account of an allegation that the purchases made from the firms are bogus tax purchases and no input tax could have been availed on such bogus tax purchase. The petitioner has filed a reply to the show-....

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....rvices Tax Act, 2017 r/w The Central Goods And Services Tax Rules, 2017, which provides for a complete mechanism in case of evasion of the tax and this contention is that the show-cause notice has been issued to the petitioner and the petitioner has filed a reply to the show-cause notice, hence it is a premature writ petition as no final order has been passed. He has further contended that the ....