2025 (4) TMI 1014

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....mar Tiwari, Ankur Agarwal (S.C.) ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 20.08.2024 passed by respondent no.2 under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') whereby a demand to the tune of Rs. 33,17,688/- has been created. 2. The petitioner was issued a show cause notice under Section 73 of the Act on a....

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....ue GST from the petitioner cannot be sustained. The demand if at all can be made from respondent no.3. 4. Learned Standing Counsel supported the order impugned. Submissions have been made that there does not exist any notification issued under Section 9 of the Act dealing with the subject matter of the present transaction under RCM and therefore, the plea raised in this regard has no substance. ....