Amit Traders Vs Union of India & Ors
Date: September 19, 2024
Subject Matter
Interim relief granted for non-issuance of Pre-Consultation Notice in DRC-01A
Summary
The case involves a petition where the petitioner who challenged a show-cause cum demand notice issued on February 12, 2024. The petitioner contends that this notice was issued contrary to the provisions of Section 74(5) of the CGST/GGST Act, 2017, a…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Avinash Poddar for the petitioner and learned AGP Ms. Hetal G. Patel for the respondents. 2. Learned advocate Mr. Avinash Poddar submitted that the impugned show-cause cum demand notice dated 12.02.2024 was issued in contrary to the provision of Section 74(5) of the CGST/GGST Act, 2017 (for short “the Act&rdq…