2025 (2) TMI 549 - HC - GST

Challenge 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 dated 23.08.2023 had expired - HELD THAT - It may be relevant to note that though the petitioner had challenged DRD-01 A he would confine his prayer that the respondent may furnish copy of the materials sought to be relied upon by the respondent. 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

The Madras High Court addressed a writ petition challenging a notice issued prematurely before the petitioner's response time had expired. The petitioner, engaged in retail business and registered under the Goods and Services Tax Act, had filed returns and paid taxes for the relevant period. The court directed the petitioner to respond to the initial notice within a week and allowed the petitioner to request copies of documents relied upon by the authorities. The petitioner was advised to raise all contentions, including jurisdictional issues, in response to the notice. The court disposed of the petition without costs, closing related petitions.