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M/S JOSGOLD vs. ASSISTANT COMMISSIONER OF STATE TAX (INT) AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

A.kumar

P.j.anilkumar

P.s.sree Prasad

Res. Counsel

Thushara James

Petitioner / Applicant	M/S JOSGOLD
Respondent	ASSISTANT COMMISSIONER OF STATE TAX (INT) AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 2, 2020
Order No.	WP (C). No. 23398 OF 2020 (Y)
Citation	2020(11) TAXREPLY 3484
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ORDER
The petitioner has approached this Court aggrieved by Ext.P10 show cause notice issued to him under Section 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against the show cause notice, I am of the view that since Ext.P10 is only a show cause notice, against which the petitioner has an effective right to prefer an objection and get the matter adjudicated before the adjudicating authority, an interference with the show cause notice at this stage, even assuming that the contention is one regarding absence of jurisdiction, is not warranted in these proceedings under Article 226 of the Constitution of India. 2. I note that in response to Ext.P10 show cause notice, the petitioner has already filed a detailed objection through Ext.P12, wherein he has raised various contentions including the propriety of issuing the show cause notice, as also jurisdictional aspects. It is the contention of the petitioner that these ought to be considere....