The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
MS SURYA BUSINEES PRIVATE LIMITED Vs THE STATE OF ASSAM
Citations:
Indo International Tobacco Ltd. v. Vivek Prasad and Ors
Facts of the cases:
In this writ petition, the petitioner has assailed a Show Cause Notice issued purportedly under Section 73 of the Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 on the ground that the noticee did not declare correct tax liability while filing the annual returns of GSTR – 09. The petitioner-noticee was asked to submit its reply by 28.10.2023.
Observation & Judgement of the Court:
Having regard to the issue involved in this writ petition, it is observed that if no order has been passed on or before 28.10.2023 or subsequent thereto till date, status quo as regards the proceedings stated to be drawn up vide the Show Cause Notice dated 28.09.2023, be maintained till the next date of listing
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