TaxTMI 
TaxTMI 
2025 (3) TMI 1026
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....ondent Nos. 1 & 2: Adv. Ram Ochani with Adv. Mamta Omle, . For the Respondent-State: Ms. Shruti D. Vyas, Add. G. P. with Adv. A. R. Deolekar, AGP, . P. C. 1. The learned Counsel appearing on behalf of the Petitioner tenders draft amendment to add two additional grounds to challenge the impugned Order-in-Original dated 30th August, 2024. 2. Considering this is a pre-admission amendment, we d....
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....tice issued for the Financial Year 2019-20. According to the Petitioner, the time has been extended by these Notifications by exercising power under Section 168A of the Central Goods & Services Tax Act, 2017. 5. The point raised in this Petition is that these Notifications issued under Section 168A have to be on the recommendation of the GST Council. Since these Notifications have not been issued....
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....the Show Cause Notice had to be issued atleast three months prior to this date namely - atleast before 31st May, 2024. In the facts of the present case, the Show Cause Notice is issued on 31st May, 2024 and, therefore, issuance of the Show Cause Notice itself was barred and consequently, the impugned order could not have been passed. These are basically the grounds (in brief) on which the reliefs ....
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....for granting of ad-interim relief. We say this for two reasons. Firstly the challenge to the aforesaid Notifications is already in issue in several other Writ Petitions before this Court, and in which ad-interim relief is already granted. On the same parity, ad-interim relief would have to be granted in the present Writ Petition also. Secondly, prima facie, we find that the Show Cause Notice itsel....