2023 (8) TMI 398

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....295 OF 2023 - -<br>GST<br>HONOURABLE MR. JUSTICE C.S. DIAS For The Petitioner: By Advs. T.R.S. Kumar, Deepa R Menon, Deena Joseph, Akshay Joseph Adhikaram, Thusharkrishnan K.U., Sona Maria Paulose, Amrutha Premjith For The Respondents: None &nbsp; Other Present: Sri Christopher Ahraham. Sr Gp, Smt Thushara James JUDGMENT The writ petition is filed to quash Exts P10 to P12 show cause....

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....hat there was mismatching in filing in the GST returns filed by the petitioner. Consequently, the second respondent had issued Exts P10 to P12 show cause notices to the petitioner, under Section 74(5) of the CGST Act, 2017. The petitioner has submitted Exts P13 to P15 replies to the above show cause notices. Thereafter, the second respondent has again issued Exts P16 to P19 show cause notices. It ....

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....e learned Senior Government Pleader appearing for the respondents 2 & 3. 4. Sri. Christopher Abraham submitted that the first respondent is not a necessary party in the writ petition. 5. The sheet-anchor of Sri. T.R.S. Kumar was that, notwithstanding the issuance of Exts P10 to P12 show cause notices, the respondents 2 & 3 have not finalised the proceedings. Therefore, the petitioner is left....