2021 (5) TMI 288

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....gh, Advocate. Respondent(s) Through: Sh. Jagpaul Singh, CGSC ORDER 1. Heard Sh. Amarpratap Singh, learned counsel for the petitioner and Sh. Jagpaul Singh, learned counsel for the respondents. 2. The petitioner has preferred this writ petition challenging the show cause notice dated 30.03.2020 by which he has been called upon to show cause to the Commissioner Central Goods & Services T....

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.... show cause notice. 5. The submission of the learned counsel for the petitioner is that the notice is devoid of any merit, inasmuch as, no such recovery can be made in exercise of powers under Section 11A of the Act as under the said provision only an amount which has been erroneously refunded can be refunded. 6. Be as it may be, the petitioner has come up in this petition simply against the....