2024 (2) TMI 850

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.... is a repeated writ petition on behalf of the petitioner in respect of the identical set of facts. 3. The challenge in the present writ petition is to the Show Cause Notice dated 24.12.2023 issued under Section 73 of the Central Goods and Services Tax Act, 2017, for the tax period April, 2018 to March, 2019 to the extent of confirming demand of Rs. 1,91,68,79,244/- along with interest and penalty. The petitioner herein was also earlier issued with a Show Cause Notice on 29.09.2023 for the tax period July, 2017 to March, 2018. 4. A bare perusal of the two show cause notices would reflect that except for the change of the financial year, rate of tax and the amount in the turnover of the petitioner, the contents of the show cause notice is v....

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....de by the learned counsel for the petitioner when they say that since the proceeding has been initiated under Section 73 of the Act, the very provision of Section 73 of the Act starts with the words where it appears to be for the authority concerned which by itself means that at the time where the authority appears to found it necessary for initiating the proceedings, there ought to had been some material, information or even sort of a complaint available with them as regards the suspicious transactions or the alleged evasion of tax made by the petitioner. 8. For the foregoing reasons, we are of the considered opinion that Ex. P1 - Show Cause Notice, dated 29.09.2023 would not be sustainable as they are bereft of facts and materials and ....