2022 (8) TMI 463

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....USTICE N.V.ANJARIA Heard learned advocate Mr.Avinash Poddar for the petitioner. 2. By first prayer in this petition the petitioner has prayed to declare the 2nd proviso to Section 16(2) of the CGST Act, 2017 as ultra vires and dehors the provisions of the India Contract Act, 1872 Act and also in violative of Articles, 14, 19(1)(g) and 300A of the Constitution. 3. In respect of the aforesa....

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....petitioner has challenged show cause notice dated 13.6.2022 issued by the fourth and fifth respondents which is in the nature of intimation of tax payable under Section 73(5) / 74(5) of the Act read with Rule 142(1A). 6. There is no gain saying that by said show cause notice, the authorities have initiated the adjudicatory proceedings to ascertain the tax liability of the petitioner. 7. It i....