quash notice issued u/s 16(4)
Case Title | Nathuram Surendra Kumar Jain vs Union of India. |
Court | Chhattisgarh High Court |
Honorable Judges | Justice Arup Kumar Goswami & Justice Parth Prateem Sahu |
Citation | 2022 (8) GSTPanacea 156 HC Chhattisgarh WPT No 190 /2022 |
Judgement Date | 04-August-2022 |
Council for Petitioner | Palash Soni |
Council for Respondent | Ramakant Mishra Gagan Tiwari Maneesh Sharma |
The Chhattisgarh High Court bench of Justice Arup Kumar Goswami & Justice Parth Prateem Sahu has held that since court are not entertaining this petition with regard to the show cause notice Issue notice, returnable in 10 weeks.
FACTS OF THE CASE
Petitioners challenge mounted to Section 16(4) of the Goods and Services Tax Act, 2017 (for short, the Act of 2017) as ultra vires. A prayer is also made to quash the notice dated 26.05.2022 issued under Section 16(4) of the Act of 2017
quash notice issued u/s 16(4)
COURT HELD
Considering the facts as recorded, held that since we are not entertaining this petition with regard to the show cause notice, the question of grant of stay of the effect and operation of the show cause notice does not arise.
Issue notice, returnable in 10 weeks.
Accordingly, IA No. 1 of 2022, application for interim relief, is dismissed.
quash notice issued u/s 16(4)
ANALYSIS OF THE JUDGEMENT
Court has admit the petition with regard to the challenge mounted on the validity and legality of Section 16(4) of the Act of 2017. However, we are not entertaining the petition as against the show cause notice dated 26.05.2022 issued under Section 16(4) of the Act of 2017
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