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SAFAL INDUSTRIES & ANOTHER vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Krutarth K Desai
Abhay Y Desai
Res. Counsel
Deepak N Khanchandani
Devang Vyas

Petitioner / Applicant

SAFAL INDUSTRIES & ANOTHER

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Oct 21, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 14932 of 2024, 14953 of 2024

Citation

2024(10) TAXREPLY 12035

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ORDER

COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Abhay Y. Desai for the petitioners through video conference and learned advocate Mr. Deepak N. Khanchandani for the respondent Nos.2 and 3. 2. Learned advocate Mr. Abhay Desai for the petitioners submitted that the impugned show cause notice is issued without following the provisions of Sub-section (5) of Section 74 of the Central Goods & Services Tax Act, 2017. It is further pointed out by learned advocate Mr. Abhay Desai that similar matter being Special Civil Application No.13603 of 2024 is pending for adjudication before this Court. 3. Considering the above submissions, issue Notice, returnable on 20th November, 2024. 4. To be heard with Special Civil Application No. 13603 of 2024. 5. By way of ad-interim relief, the proceedings pursuant to the impugned show cause notice dated 10th July, 2024 may continue, however, no final order shall be passed without per....

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