2021 (1) TMI 1048

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....MR. JUSTICE J.B.PARDIWALA) 1 We have heard 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 r....

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....he IGST first. This has led to the issue of 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 th....