The petitioner has challenged communication, the challenge is on the ground that the communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort.
Show Cause Notice –– The petitioner challenged communication dated 17.08.2020 that puts the petitioner to notice that the respondent proposes to reverse IGST alongwith interest, on the ground that there has been no proper show cause notice or notice of any sort. The respondent submitted that the impugned communication is only an intimation of IGST payable and a request to the petitioner to reverse the same. The court observed that the petitioner will file a reply to the same within a period of four weeks and further proceedings may be taken thereafter in accordance with law.
Held that:- The Hon’ble High Court closed the petition.