2023 (12) TMI 1193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmercial Taxes appearing for the respondents. Perused the entire record. 2. The challenge in the present writ petition is to the Ex. P1, Show Cause Notice in Form DRC-01 dated 30.09.2023 issued under Section 73 of the CGST Act, 2017 (hereinafter referred to as 'Act'). 3. The petitioner company has come to this Court for the invocation of the extraordinary jurisdiction of this Court contending that the Show Cause Notice is as vague as it could be. It does not have any substantial material on which the explanation has to be provided by the petitioner. Moreover, the Show Cause Notice does not even provide any hint as to which of those transactions are doubtful or suspicious so far as the authority issuing the Show Cause Notice is concern....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....authorities would had scrutinized the same and if everything would had been found to be in order, the show cause proceedings could be dropped at that juncture itself. Therefore, this is not the proper stage where the writ jurisdiction has to be exercised or the present writ petition needs to be entertained. It was also the contention of the learned counsel that the contents of the Show Cause Notice itself is a self explanatory and the petitioner only has to respond to the same including the rate of tax on the products manufactured by the petitioner and the rate of tax at which they have paid tax to the Department and as such, there is no need for any adjudication in the present writ petition. For the said reason, the learned counsel for the....