2024 (11) TMI 1423

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....inath P. For the Petitioner : Akhil Suresh, Isabell, Manoj Rahul, T. Kalliyani, Krishna B., Advs. For the Respondents : Smt. Thushara James Sr. Government Pleader. JUDGMENT The petitioner is before this Court challenging Ext.P1 show cause notice issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Sri. Akhil Suresh, the learned counsel appearing for the petitioner wou....

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.... a writ petition under Article 226 of the Constitution of India. It is submitted that all contentions will be considered by the Adjudicating Authority, including the contention that there is no reason to invoke Section 74 of the CGST/SGST Acts in the facts of this case. 4. Having heard the learned counsel for the petitioner and the learned Senior Government Pleader and having regard to the dire....