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K.J. MATHEW vs. STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

N.p.prajeesh

Res. Counsel

V Krishna Menon

Petitioner / Applicant	K.J. MATHEW
Respondent	STATE OF KERALA AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 2, 2020
Order No.	WP (C). No. 23178 OF 2020 (V)
Citation	2020(11) TAXREPLY 3486
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ORDER
The petitioner has approached this Court aggrieved by Exts.P9 and P10 notices issued to him, prior to the issuance of a show cause notice under Section 73 and 74/ 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against Exts.P9 and P10 notices, I am of the view that at this stage of the proceedings, where the petitioner is only being requested to pay certain amounts for avoiding a show cause notice that could possibly follow under Section 73/74 , there is no compulsion or demand on the petitioner necessitating an interference in these proceedings under Art.226 of the Constitution of India. At this stage of the proceedings, the petitioner cannot impugn Exts.P9 and P10 notices which do not compel him to resort to any particular course of action. The writ petition in its challenge against Exts.P9 and P10 notices therefore fails and is accordingly dismissed. ....