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TMI Blog2020 (7) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(s) No. 1 MS MANISHA L SHAH, GOVERNMENT PLEADER for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a company incorporated under The Companies Act, 1956 through its authorized person, has prayed for the following reliefs: "[A] Your Lordship may be pleas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the circumstances of the case and in the interest of justice." 2. The subject matter of challenge is the notice of intimation under Section 74(5) of the Goods and Service Tax Act, 2017 of the amount of tax as ascertained by the authority. The impugned order is in the FORM GST DRC- 01A dated 03.03.2020 issued by the respondent No.2. By the impugned communication, the writ applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 is concerned, the same is not the subject matter of challenge in this petition. The subject matter of challenge is only the legality and validity of the notice of intimation under Section 74(5) of the Act, 2017. 6. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that a writ application challenging the notice of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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