2021 (1) TMI 1048

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....eard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant. 2 The subject matter of challenge in the present writ application is to the show cause notice dated 24th December 2020 issued by the respondent No.3 under Section 74 of the Act, 2017 by applying the circular dated 4th September 2018, more particularly, the para 3.2 therein with retrospective effect. It is the case of the ....

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.... the impugned show cause notice substantially based on the circular dated 4th September 2018 (Annexure : 'A' to this writ application). 3 Mr. Sheth, the learned counsel appearing for the writ applicant would submit that the impugned circular, which lays down the order of debiting the electronic credit ledger, is ultra vires the provisions of the GST and the Rules made thereunder. He would....