2025 (5) TMI 1256

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....5-2025<br>WP(C)/2093/2025 - -<br>GST<br>HONOURABLE MR. JUSTICE MANISH CHOUDHURY FOR THE PETITIONER : MR. D SARAF, MR. S S GUPTA FOR THE RESPONDENT : SC, GST, DY.S.G.I.,SC, FINANCE AND TAXATION ORDER Heard Ms. P. Sharma, learned counsel representing Mr. D. Saraf, learned counsel for the petitioner; Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, CGST ....

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....28.12.2023 was issued in violation of the procedure laid down in Section 168A of the CGST Act, 2017. Furthermore, no Show Cause Notice as required under Section 73[1] of the CGST/SGST Act, 2017 was issued to the petitioner prior to the impugned Order dated 27.04.2024. It is the contention of the petitioner that the mandatory Show Cause Notice under Section 73[1] of the CGST Act cannot be equated w....