2021 (1) TMI 421

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..... , 2017 - whether requirement prescribed under section 6 of JGST Act, 2017 is being followed by the Department while initiating any proceeding under the Act under intimation to the jurisdictional officer of CGST, IGST and / or GST Compensation? - HELD THAT:- Matter be listed on 14th January 2021 for learned counsel for the State to apprise the Court. However, on merits, matter will be considered o .....

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..... t, 2017 (in short 'JGST Act') in passing the Summary of the Order contained in Form GST DRC 07 (Annexure-23 to both the writ petitions). 3. Learned counsel for the State is allowed time till 22nd January 2021 to file counter affidavit. However, learned counsel for the State is directed to seek instruction on the point, whether requirement prescribed under section 6 of JGST Act, 2017 is .....

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