SARVODAY IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is filed under Article 226 of the Constitution of India in which the petitioner has prayed for the following reliefs:

(2.) Heard Mr.Maulik Nanavati learned advocate for Nanavati & Co. for the petitioner and Mr.C.B.Gupta, learned advocate for the respondents.

(3.) Learned advocate Mr.Maulik Nanavati submitted that the petitioner is registered under Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act'). It is submitted that on 6/1/2023 a show- cause notice in Form of GST REG-17/31 came to be issued by the respondent authorities while exercising power under Sec. 29 of the Act read with Rule 22(1) of the Central Goods and Services Tax Rules, 2017. It is also submitted that the show-cause notice simply states the reason for issuance of notice (as in case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts).