Resizone Buildwell PVT. LTD. vs. Director General Of Anti Profiteering

WPMS/1463/2020HC UttarakhandGSTCNR UKHC01008414202010 September 2020Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI1 pages

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WPMS No. 1463 of 2020 Hon’ble Manoj K. Tiwari, J.

Heard Mr. Bhupesh Kandpal, Advocate for the petitioner through video conferencing. Petitioner is aggrieved by the notice for initiation of investigation, issued to him under Rule 129 of Central Goods and Services Tax Rules, 2017. It is settled position in law that writ petition is normally not entertained against a show cause notice, as the person, to whom show cause notice has been issued, has an opportunity to have his say before the authority, which has issued the notice. In such view of the matter, the writ petition is dismissed as premature, with liberty to the petitioner to raise all contentions in his reply to the show cause notice.

(Manoj K. Tiwari, J.) Arpan

10.09.

2020

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