2024 (7) TMI 1151

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.... SINGH For the Petitioner : By Advs. Sabu C.J, S. Anil Kumar (Trivandrum). For the Respondent : By Adv Sreejith P.R. JUDGMENT The petitioner, a proprietorship firm, has filed the present writ petition before this Court impugning the show cause notice in Form GST DRC-01, Ext.P1, issued under Sections 73 and 50 of the Central Goods and Services Tax Act, 2017. The petitioner is a registered de....

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....titioner, it had filed reply, Ext. P7, to the said show cause notice. 3. At this stage, the question is whether the petitioner had correctly availed the ITC or not and whether the petitioner was required to pay late fee for delayed filing of annual returns. 4. Since the petitioner has already filed reply to the show cause notice, this Court would not like to entertain the present writ petition f....