General Motors India Private Limited Vs State of Maharashtra
Date: December 10, 2024
Subject Matter
Issue of the pre-show cause notice would not infringe upon the authority's duty to decide the advance ruling
Summary
The case law involves a legal challenge by the petitioner against a pre-show cause notice issued under Section 73(5) and related to a pending application for advance ruling under Section 98 of the SGST Act. The main considerations within the case inc…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The challenge in this petition is to the pre-show cause notice in Form DRC-01 A issued by respondent No.2 to the petitioner under Section 73(5) read with Rule 142 (1-A) of the Stat…