2025 (5) TMI 387

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.... Pratap Singh For the Respondent : A.S.G.I., Parv Agarwal ORDER 1. It is submitted by counsel for the petitioner that the basis for issuance of the show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017 ('the Act') to the petitioner, is the Circular No. 80/54/2018-GST dated 31.12.2018 issued by the Tax Research Unit of the respondent No. 1. 2. Submis....

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....gle Judge of Madras High Court took a similar view as taken in the case of Association of Technical Textiles and Processors (supra), however, the said view has been reversed by the Division Bench of Madras High Court in Union of India Vs. Jenefa India : (2024) 23 Centax 93 (Mad.) against which, Special Leave Petition (Civil) No. 5573 of 2024 is pending consideration before Hon'ble Supreme Cour....