2025 (7) TMI 1200

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....refore, no notice could have been issued under Section 74 of the CGST Act, 2017. Without prejudice, the learned Counsel submits that the notice under Section 73 could have been issued. 3. The learned Counsel for the Petitioner submits that on account of the issue of a notice under Section 74, the Petitioner is being deprived of the benefits under Section 128A of the CGST Act, 2017. He relies on M/s. Agni Estate Foundations Private Ltd Vs. The State Tax Officer, Group-II (2025) 173 taxman.com 14 (Madras) to submit that in similar circumstances, the Special Government Pleader appearing for the Revenue, based on the written instructions, conceded that no notice should have been issued under Section 74 and sought leave to rectify the same by....

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.... any precedential or persuasive value insofar as this Court is concerned. 8. For the above reasons, Mr. Sharma submits that this Petition may be dismissed by relegating the Petitioner as required by the impugned show cause notice. 9. We have considered the rival contentions and upon due appreciation of the contentions raised, we are satisfied that this is not a case where we should exercise our extraordinary jurisdiction and interfere with the show cause notice either by quashing and setting it aside or by directing the Respondents to convert the same into a show cause notice under Section 73 of the CGST Act, 2017. 10. Upon reviewing the show cause notice, we cannot conclude that there are no allegations of suppression. Whether suc....