Can petition be filed to quash notice issued u/s 16(4) of the Act 2017?

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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Nathuram Surendra Kumar Jain

for reference visit:

Chhattisgarh High Court