AEROCOM CUSHIONS PRIVATE LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard.

(2.) Issue Rule, returnable forthwith. Mr. K.K. Nalamwar, learned Counsel waives service of Rule on behalf of the respondent. With consent of learned Counsels for the parties, the petition is taken up for final hearing.

(3.) The challenge is to the show cause notice dtd. 20/12/2024 issued by respondent No.1 calling upon the petitioner to show cause as to why goods and services tax amounting to Rs.27,00,000.00 should not be demanded and recovered from the petitioner under sub-sec. (1) of Sec. 74 of the Central Goods and Services Tax Act, 2017 (for short, 'Act of 2017') towards non payment of GST on transfer of leasehold rights.