2023 (9) TMI 1051

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..... ) of the Central Goods and Services Tax (CGST) Rules, 2017 in DRC-01A or not - adequate opportunity of hearing not provided to petitioner - HELD THAT:- The respondent is directed to keep the recovery proceedings in abeyance pending disposal of the rectification application of the petitioner under Section 161 of the respective GST enactments. Petition closed. - Honourable Mr.Justice C.Sarav .....

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..... ntral Goods and Services Tax (CGST) Rules, 2017 in DRC-01A. 4. That apart it is submitted that the petitioner was also not given adequate opportunity to respond to the Show Cause Notice dated 28.06.2023 issued under section 73 of the respective GST enactments. 5. The learned Additional Government Pleader for the respondent on the other hand would submit that petitioner has filed an applicati .....

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