2020 (12) TMI 451

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.... Mazumdar and Mr. Janesh Gupta, Advocates, through Video Conferencing For the Respondents : Mr. Rajesh Kumar Sharma, ASGI, for respondent No. 1 through Video Conferencing. Mr. Ajay Vaidya, Senior Additional Advocate General for respondents No. 2 to 4 through Video Conferencing. ORDER L. Narayana Swamy, Chief Justice (Oral) The petitioner is a Company incorporated under the Companies Ac....

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.... petitioner has directly sent the goods from Mumbai to the project site situated in the State of Himachal Pradesh. It is also averred that for the purpose of movement of goods from Mumbai to Himachal Pradesh, the transportation was arranged through three vehicles on the basis of bill of entry, delivery challans and accordingly three different e-way bills were generated. 3 Out of the aforesaid t....

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....e. 4. On the other hand, learned Senior Additional Advocate General submitted that this petition does not survive for consideration for two reasons, firstly, the impugned show cause notice is appealable and secondly, the petitioner-Company cannot invoke writ jurisdiction as in the present petition, only a show cause notice has been challenged and the petitioner-Company is required to file reply....

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.... to file a detailed reply to the said show cause notice. 8. In view of the above, without expressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act. In the event of fili....