2024 (7) TMI 417

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....for the following reliefs: (a) to call for the relevant records of the case; (b) to quash the impugned show-cause notice dated 25.9.2023 (Annexure P/4] issued by Respondent No. 2 and consequential impugned adjudication order dated 19.12.2023 (Annexure P/5) issued by Respondent No. 3, by a writ of CERTIORARI or any other appropriate writ, direction or order; (c) to command the Respondents to drop the demand and further proceedings against the petitioner pursuant to the impugned show-cause notice dated 25.09.2023 (Annexure P/4) issued by Respondent No.2 and consequential impugned adjudication order dated 19.12.2023 (Annexure P/5) issued by Respondent No. 2 by a writ of Mandamus or any other appropriate writ direction or order; (d) all....

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....ould not be demanded and recovered from the petitioner. That subsequently, petitioner failed to deposit the said amount as required by the show cause notice, the respondent passed the impugned order dated 19.12.2023 by which the demand raised in show cause notice was confirmed. Being aggrieved by the demand raised by the respondent, the petitioner has filed the present petition. 4. Learned counsel for the petitioner contended that the impugned show cause notices have been issued on the basis of spot memo for which the petitioners have had already supplied the detailed explanation that they did not owe any responsibility for paying the GSTR because the M/s Royal Trader's GST registration was cancelled. He further submitted that the impu....