2023 (12) TMI 1052

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....023 (Filing No) and Writ Petition No. 2837 of 2023 (Filing No) - -<br>GST<br>M.S. SONAK AND VALMIKI SA MENEZES, JJ For the Petitioner : Mr. Gaurish Agni, Mr. Sharmad Kane, Mr. K. Kavlekar, Advocates. For the Respondent No. 1 : Mr Raviraj Chodankar, Central Government Standing Counsel (Through V.C.) For the Respondent Nos. 2, 3 and 4 : Ms Priyanka Kamat, Standing Counsel. ORAL JUDGMENT ....

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....(the said Act). 5. Ms Kamat, learned Standing Counsel on instructions states that impugned notices are in fact show cause notices under Section 74(1) of the said Act, and in any case, the impugned notices may be treated as show cause notices. Further, on instructions she states that upon receipt of the response from the Petitioners, necessary adjudication would be held and final orders would be....

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....spondents for the release of the documents or at least furnish of copies of such documents in order to enable them to file effective responses to the impugned notices. He however submits that till date neither the documents nor their copies have been supplied to the Petitioners. 8. Mr Agni refers to Section 67 (5) of the said Act which reads as follows: "67 (5). The person from whose c....