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TMI Blog2023 (2) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, before starting any subsequent proceeding - inherent defect in the proceedings - HELD THAT:- The present writ petition deserves to be allowed, as admittedly for initiation of proceedings against the petitioner a notice as provided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Kaushik, Advocate For the Respondents : Mr. Ankur Agarwal, Standing Counsel ORDER 1. Challenge in the present writ petition is to the order dated February 23, 2021 (DRC-07) Annexure-2 to the writ petition passed by respondent No.2 under Section 74(9) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ). 2. The argument raised by the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi High Court in Gulati Enterprises v. Central Board of Indirect Taxes and Customs others, 2022 U.P.T.C. (Vol. 111) - 1271 and order dated January 2, 2023 passed by this Court in Writ Tax No.1512 of 2022, titled as M/s Skyline Automation Industries v. State of U.P. and another. 4. On the other hand, learned counsel for the respondents, while not disputing the fact that notice in Part A of FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed by the Delhi High Court in Gulati Enterprises' case (supra) and this Court in M/s Skyline Automation Industries' cases (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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