2023 (11) TMI 514

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Amit Mahajan, learned counsel for the respondent. 2. The challenge laid in this writ petition is to the show cause notice dated 14.7.2023 issued by the respondent No. 2 for the financial year 2018-19 as also to the entire proceedings undertaken by the respondents under Section 74 of the Central Goods and Service Tax Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ascertained in FORM GST DRC-01A. 4. It is further contended that the petitioner has been denied valuable right of cross examination on the basis of which adverse information has been received against the petitioner. It is contended that the issuance of the impugned show cause notice being defective, the notice is wholly without jurisdiction and entire proceedings initiated consequent thereto is ....