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TMI Blog2023 (1) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer. Any subsequent reminder will not cure inherent defect in proceedings initiated against the petitioner. Similar view has been expressed by the Delhi High Court in GULATI ENTERPRISES VERSUS CENTRAL BOARD OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief Justice And Hon'ble J.J. Munir, Judge For the Petitioner : Mr. Ashish Agrawal and Mr. Shubham Agrawal, Advocates For the Respondents : Mr. Ankur Agrawal, Standing Counsel ORDER 1. Challenge in the present writ petition is to the order dated November 10, 2022 (DRC-07) Annexure-7 to the writ petition passed by respondent No.2 under Section 74(9) of the Central Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to respond. 3. In support of the argument, reliance was placed on a Division Bench judgment of Delhi High Court in Gulati Enterprises v. Central Board of Indirect Taxes and Customs others, 2022 U.P.T.C. (Vol. 111) - 1271. 4. On the other hand, learned counsel for the respondents, while not disputing the fact that notice in Part A of FORM GST DRC-01A was not issued, submitted that subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' case (supra) wherein also in identical facts pertaining to a case prior to the amendment of Rule 142(1A) of the Rules with effect from October 15, 2020, the impugned show cause notice was set aside and the matter was remitted back to authority concerned to initiate fresh proceedings in accordance with law. In the case in hand, the only difference being that subsequent thereto an order has al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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