Since no order, adversely affecting the interest of the petitioner, has been passed against him, therefore, the writ petition is premature. Accordingly, the writ petition is dismissed.
Section 70 of CGST Act, 2017— Summons ----- The petitioner is a Builder, against whom a complaint was made regarding non passing on the benefit of reduction of tax rate. Based on the said complaint, a summon was issued against the petitioner on 12.01.2021 by DGAP under Section 70 of the Act. The court observed that it is settled position in law that no writ petition is maintainable against a show cause notice or summons. Since no order, adversely affecting the interest of the petitioner, has been passed against him, therefore, the writ petition is premature.
Held that—The Hon’ble High Court dismissed the writ petition.
Since no order, adversely affecting the interest of the petitioner, has been passed against him, therefore, the writ petition is premature. Accordingly, the writ petition is dismissed.
Section 70 of CGST Act, 2017— Summons ----- The petitioner is a Builder, against whom a complaint was made regarding non passing on the benefit of reduction of tax rate. Based on the said complaint, a summon was issued against the petitioner on 12.01.2021 by DGAP under Section 70 of the Act. The court observed that it is settled position in law that no writ petition is maintainable against a show cause notice or summons. Since no order, adversely affecting the interest of the petitioner, has been passed against him, therefore, the writ petition is premature.
Held that—The Hon’ble High Court dismissed the writ petition.