ORDER :

1. Heard.

2. This petition is directed against order dated 29.09.2023 to the extent of observations made in the enclosures to the said order that even after accepting the explanation/reply furnished by the petitioner, same does not affect the validity of the show cause notice and the legal liability of the person to discharge tax liability under the show cause notice remains ineffective. The petitioner has also prayed for quashing of show cause notice 21.09.2023.

3. The facts necessary for decision of the controversy involved in this petition are that the petitioner, who carries on the business of operating a hotel, is registered under the Goods and Service Tax Act, having GSTIN No.08AACCG4611J1ZQ. He submitted his monthly returns in the prescribed form No.GSTR 3B for the financial year 2017-18. The respondent No.2, however, undertook scrutiny of the returns and thereafter, issued a notice on 01.09.2023 in prescribed form No.GST ASMT-10 intimating certain discrepancies, drawing proceedings under Section 61 of the RGST/CGST Act, 2017 for the financial year 2017-18. The aforesaid notice dated 01.09.2023 stated that the petitioner had availed input tax credit which was not availa