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2025 (1) TMI 1137 - HC - GSTChallenge to impugned notice on the limited ground that the same came to be issued even before the time granted to the petitioner to respond to Form GSTR DRC-01A had expired - HELD THAT - It is always open to the petitioner to make a request of the copy of the materials sought to be relied upon by the authority. If any request is made the same would be considered in accordance with law. It is also open to the petitioner to raise all contentions in response to DRC-01A including jurisdictional issues. The Respondent authorities would consider such request/ reply if any filed and pass orders in accordance with law after affording the petitioner a reasonable opportunity of hearing. Petition disposed off.
Summary of Judgement: Madras High Court
Case Overview: The petitioner, engaged in the retail sale of consumer goods and registered under the Goods and Services Tax Act, 2017, challenged the issuance of a notice in Form DRC-01 dated 29.08.2023. The challenge was based on the fact that this notice was issued before the expiry of the period allowed for responding to an earlier notice in Form GSTR DRC-01A dated 23.08.2023, which required a response by 07.09.2023. Legal Arguments: - Petitioner's Argument: The petitioner argued that the issuance of Form DRC-01 was premature as it was issued before the deadline for responding to Form DRC-01A had expired. The petitioner also requested the provision of documents, specifically audit slips, relied upon by the respondent. - Respondents' Argument: The respondents agreed that the petitioner could respond to Form DRC-01A within one week from receiving the court's order. They also stated that the petitioner could request copies of the materials relied upon by the authorities. Court's Order: - The court acknowledged the petitioner's right to request copies of the materials relied upon by the authority and to raise all contentions, including jurisdictional issues, in response to DRC-01A. - The respondents are required to consider any requests or replies filed by the petitioner and pass orders in accordance with the law, ensuring a reasonable opportunity for a hearing is provided to the petitioner. Disposition: The writ petition was disposed of without costs, and any connected miscellaneous petitions were closed.
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