SAKSHAM ENTERPRISES Vs. DEPUTY COMMISSIONER STATE TAX

JUDGEMENT

(1.) This writ petition has been filed against a show cause notice issued by respondent no. 1 under Sec. 73 of Goods & Services Tax Act, 2017 to the petitioner.

(2.) Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand has made preliminary objection that writ petition is pre-matured, as the same has been preferred against a show cause notice.

(3.) This Court finds substance in the contention made on behalf of the respondents.