2021 (4) TMI 555 - HC - GST

Validity of SCN - Infraction of Rule 142 (1A) of the Central Goods and Services Tax Rules, 2017 - requirement to furnish intimation with regard to the tax that they proposed to impose on the petitioner in the prescribed form, i.e., PART - A of FORM GST DRC-01A - HELD THAT - Mr. Harpreet Singh, who appears on behalf of respondent nos.2 and 3, seeks a short accommodation to return with instructions qua this aspect of the matter. List the matter on 09.04.2021.

Summary

The writ petitioner alleges violation of Rule 142(1A) of CGST Rules, 2017. Respondents were supposed to provide tax details in prescribed form. Petitioner claims show cause notice issued without following rules. Next hearing scheduled for 09.04.2021.