This writ petition has been filed challenging the impugned order passed by the respondent. The impugned assessment order came to be passed against the dead person, which is non-est in law and hence, it is liable to be set aside. Therefore, this Court is of the considered view that the petitioners shall construed the notice issued by the respondent as a notice issued to them as on date.

Varun Beverages I Video feed ????

BANK OF BARODA I General

Indian Railway Catering and Tourism Corporation Ltd I General

Allcargo Gati Ltd I ???? Analyst / Institutional Meet

Allcargo Gati Ltd I General

ata Steel I News Article ????

Varun Beverages I Video feed ????

UPL Limited I ???? Board Meeting Outcome Summary

UPL Limited I Raising of Funds

Factual matrix of the case

The challenge in the present writ petition is to Show Cause Notice in Form DRC-01issued under Section 73 of the CGST Act, 2017. The Show Cause Notice, from the plain reading, seems to be one which has been issued in a mechanical manner without application of mind and without any cogent sufficient materials available. This Court also finds sufficient force in the submissions made by the learned counsel for the petitioner when they say that since the proceeding has been initiated under Section 73 of the Act, the very provision of Section 73 of the Act starts with the words where it appears to be for the authority concerned which by itself means that at the time where the authority appears to found it necessary for initiating the proceedings, there ought to had been some material, information or even sort of a complaint available with them as regards the suspicious transactions or the alleged evasion of tax made by the petitioner. Show Cause Notice would not be sustainable as they are bereft of facts and materials and the same deserves to be and is accordingly set aside/quashed.