Writ Petition — A show-cause notice was issued to the petitioner on account of an allegation that the purchases made from the firms are bogus tax purchases and no input tax could have been availed on such bogus tax purchase. The statute governing the field i.e. IGST Act, 2017 r/w CGST Rules, 2017, provides for a complete mechanism in case of evasion of the tax. A show-cause notice has been issued to the petitioner and the petitioner has filed a reply to the show-cause notice. Since, the statue is a complete code in itself and the respondents are yet to pass a final order, no case for interference is made out in the matter. The admission is declined. — Johar Atala Centre Vs. The Assistant Commissioner State Tax And Another [2020] 21 TAXLOK.COM 063 (MP)