2025 (5) TMI 725

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.... For the Respondent No. 1 & 2- State: Ms. S. D. Vyas, Addl. G. P. with Adv. Ketan Joshi 'B' Panel,. P.C. 1. The above Writ Petition challenges the Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by Respondent No. 3 and the corresponding Notification No. 56/2023-State Tax dated 16th January, 2024 issued by Respondent No. 2. 2. One of the points on which these Notifica....

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....n 73 (10) of the CGST Act, 2017. 4. Another ground of challenge in the above Petition is also the fact that the Show Cause Notice (issued under Section 73 (1) of the CGST Act, 2017) had to be issued atleast three months prior to the time limit specified in Section 73 (10) of the said Act for issuance of the adjudicating order. 5. According to the Petitioner, even assuming that the Notificati....

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....hat he has paid a specific part of the tax amounting to approximately Rs.18.78 Crores and the adjudicating order seeks to recover even this amount from the Petitioner. These are the contentions in brief, on the basis of which, reliefs are sought in the above Writ Petition. 8. Ms. Vyas, the learned Addl. GP appearing on behalf of Respondent Nos. 1 and 2 waives service and seeks time to file an A....

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.... of the Affidavit in Reply, and serve a copy of the same on the Advocate for Respondent Nos. 1 and 2 as well as Respondent No. 3. 12 As far as the ad-interim relief is concerned, we find that the issue raised in the above Petition is also raised in several other Writ Petitions pending in this Court. One such Writ Petition is in the case of M/s. Sunguard Builders LLP v/s. Union of India & Others....