2022 (1) TMI 546

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....KANI) 1. The petitioner is before this Court challenging the show cause notice and proceedings commenced under Section 74(1) of the Central Goods and Services Tax Act, 2017 essentially on the ground of jurisdiction as the extended period of limitation is sought to be invoked raising the impugned demand as per the say of the petitioner. 2. The petitioner is engaged in the manufacturing and se....

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....ischarging of the goods and services have been questioned. 2.3. It is the say of the petitioner that during the search operation, the full cooperation had been given and besides providing necessary documents, voluntarily the statements also have been given by the petitioner where he disclosed fully and truly all the aspects. 2.4. The petitioner avails exemption from the payment of GST in vie....

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....opriate writ order or direction in the nature of a writ of certiorari and or any other appropriate writ order or direction, quashing and setting aside the Show Cause Notice F No. DGGI/SZU/36-109/2020-21 Dtd 23-3-2021. (B) That Your Lordships may be pleased to issue a writ of prohibition or any other appropriate writ, direction or order, completely and permanently prohibiting the responden....

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....3. We have heard extensively learned advocate Mr. Hasit Dave appearing for the petitioner who has on the ground of this being invocation of jurisdiction under the wrong provision has approached this Court. It is his say that under no circumstances, the authority concerned could have issued the show cause notice as there is no suppression of facts to evade the tax. It is not also a case of any tax ....