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TMI Blog2022 (7) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (66) G. S. T. L. 37 (Mad.) - Maintainability of petition - even before passing any order, the petitioner has rushed to this Court with the petition - reply to SCN was also not given by petitioner - HELD THAT:- It is seen that the petitioner has not only received the show cause notice but also earlier the petitioner was issued with summons and thereafter only DRC-01A has been issued, intimatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. GEXCOM/ ADJN/GST/ADC/96/2022-ADJN SCN No.02/ADC/2022/GST, DIN. 20220359XN0000313851. 2. The contention of the learned counsel for the petitioner is that the petitioner was earlier issued summons on 15.11.2019, thereby calling for his explanation with regard to the 10 items listed therein. The petitioner appeared before the Superintendent of GST and Central Excise on 06.12.2019 and gave his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified that GST applicable on job work is 18% only, which the petitioner has paid. 3. The contention of the learned Standing Counsel for the respondents 2 to 5 is that the first respondent issued summons calling the petitioner to give his receipts, produce documents and give his explanation. Thereafter, another notice was issued to the petitioner and again the petitioner appeared and given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereafter only DRC-01A has been issued, intimating the tax ascertained as being payable. Now, the show cause notice has been issued, for which, the petitioner has to give reply and thereafter personal hearing would be given, where he can make his submissions along with supporting documents, thereafter only order in original would be passed and it is the procedure as contemplated under law. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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