2024 (2) TMI 127

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>Dated:- 25-1-2024<br>WP(C)/371/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE MANISH CHOUDHURY FOR THE PETITIONER : RAVI SHANKAR MISHRA FOR THE RESPONDENT : DY.S.G.I. ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2, 3 & 4; and Mr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respondent no. 6 alleging similar kind of violation, that is, violation of the provisions of Section 16[4] of the CGST Act, 2017/SGST Act, 2017 and the petitioner was asked to show cause as regards wrongly availed Input Tax Credit to the extent of Rs. 1,46,41,235/-. On receipt of the Show Cause Notice dated 01.12.2023, the petitioner submitted his reply to the Show Cause Notice on 30.12.2023 [uplo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion contained in sub-clause [b] of sub-section [2] of Section 6 of the CGST Act, 2017/SGST Act, 2017. 4. Mr. Keyal, learned Standing Counsel, CGST has sought for some time to obtain instructions in the matter as the petitioner, against the Show Cause Notice dated 27.12.2023, has filed a representation before the CGST authorities on 08.01.2024. He has submitted that he will obtain instructions as ....