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TMI Blog2022 (3) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation with reference to Section 73(1)/(5) or Section 74(1)/(5) to an assessee so that either he may deposit the amount of tax and interest or he may disagree to the ascertainment resulting in show cause notice under Section 73(1) or Section 74(1), as the case may be - prima facie, it appears that Section 74(1) read with Rule 142(1A) intends to afford an opportunity to the dealer/ assessee on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ah, learned standing counsel for the State-respondents. 2. On 08.03.2022, this court passed the following order: Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. Learned counsel for the petitioner states that petitioner is not pressing the Relief Nos.(i) (ii) of the writ petition, therefore, the writ petition insofar as Relief Nos. (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit. Put up as a fresh case before the appropriate bench on 15.03.2022. 3. Learned counsel for the petitioner submits that even if input tax credit is blocked invoking the provisions of Rules 86A of the Rules, yet a negative Input Tax Credit cannot be shown otherwise it would amount to stopping the dealer from filing his return and depositing tax therewith. In support of his submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te , the word communicate shall be substituted. 5. He, therefore, states on instructions that now there is no requirement to send a statement in Part-A of GST DRC-01A under Rule 142(1A) of the CGST Rules. 6. Prima facie, perusal of Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice intimation with reference to Section 73(1)/(5) or Section 74(1)/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng counsel prays for and is granted a week s time to file counter affidavit. Petitioner shall have three days thereafter to file rejoinder affidavit. 8. Along with the counter affidavit, the respondents shall file a Gazette copy of the notification dated 15.10.2020. Respondents shall also explain as to how a negative credit can be shown in the Electronic Ledger Account, while blocking Input Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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