2025 (2) TMI 355

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....Dev & Aditi Jain, for the Petitioner. Adv. Jitendra B. Mishra with Ms. Sangeeta Yadav and Mr. Rupesh Dubey, for the Respondents. P.C. 1. Mentioned out of turn. 2. The above Writ Petition is filed (i) seeking to quash and set aside the letter dated 2nd September, 2024 issued by Respondent No. 2; and (ii) to restrain the Respondents from proceeding with the Show Cause Notice dated 11th J....

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....spondent No. 2] was that since the Petitioner had considered the sale of books as an exempt supply as per the provisions of the GST Law, it reversed/ did not avail ITC qua the sale of books in terms of the GST law. It was also pointed out that the factual position in relation to reversal/ non-availment of ITC by the Petitioner pertaining to exempted supply of books sold was not considered nor note....

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....ent No. 3 adjudicates the Show Cause Notice, he shall also take into account the contentions of the Petitioner regarding the non-availment of the ITC and what would be the effect thereto. In other words, the adjudicating authority shall also, at the time of adjudicating the Show Cause Notice, also decide whether the Petitioner is entitled to ITC, if they are held liable to pay tax as alleged in th....