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G.K. SHETTY BUILDERS PVT. LTD AND OTHER vs. THE JOINT COMMISSIONER, THE ADDITIONAL AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

M.a.mudimannan

Res. Counsel

Hema Muralikrishnan

Petitioner / Applicant	G.K. SHETTY BUILDERS PVT. LTD AND OTHER
Respondent	THE JOINT COMMISSIONER, THE ADDITIONAL AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 21, 2022
Order No.	W.P.No.15340 of 2022 And WMP.No.14499 of 2022
Citation	2022(6) TAXREPLY 5995
Original Order
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Section 42

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ORDER
Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepts notice for the respondents and is armed with necessary instructions to enable this Court to dispose the matter finally even at the stage of admission. Hence, by consent of both sides, this Writ Petition is disposed finally even at this stage. 2. The challenge is to a show cause notice dated 31.03.2022. There is no legal infirmity that has been pointed out in the impugned order. Therefore, I am not inclined to entertain the challenge. 3. The only point that is made out is that the issue raised in the show cause notice relates to the claim of Input Tax Credit (ITC) and the Assessing Authority has sought various particulars in regard to the procedure for matching the same while considering the grant or otherwise. 4. Section 42 of the Central Goods and Services Tax, 2017 (in short 'CGST Act') deals with matching, reversal and reclaim of ITC, and requires the Officer to conduct simultaneous investigation....