LAWS(MPH)-2023-11-57

RAYMOND LIMITED A COMPANY Vs. UNION OF INDIA

Decided On November 20, 2023
Raymond Limited A Company Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) This petition invoking writ jurisdiction of this Court under Article 226 of Constitution of India assails the show cause notice dtd. 3/9/2022 (Annexure P/2) and the subsequent order of demand dtd. 12/9/2022 (Annexure P/3) both issued u/S.73 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act").

(2.) Pertinently, this Court while taking cognizance of this matter on 1/12/2022 restrained the respondents from taking coercive steps against petitioner pursuant to impugned show cause notice (Annexure P/2) and impugned order of demand (Annexure P/3).

(3.) Learned counsel for rival parties are heard on the question of admission so also final disposal.