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TMI Blog2023 (9) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... Ritvik Malhotra, Advs. For the Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. ORDER 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, praying as under: - "(i) Issue a Writ, Order Or Directions In A Nature Of Certiorari To Set A Side /Quash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has not been communicated electronically in FORM GST DRC-01 & FORM GST DRC-02 as required under Rule 142(1) of the Central Goods and Services Tax Rules, 2017 (hereafter 'the CGST Rules'). 5. The Rule 142(1) of the CGST Rules reads as under: - "142. Notice and order for demand of amounts payable under the Act - (1) The proper officer shall serve, along with the (a) notice issued under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents submits that a summary has not been issued in the requisite form and that the proper officer shall issue the same in compliance with the said provisions. 8. Although the summary in the electronic form is required to be furnished along with the show cause notice, we are of the view that furnishing of the said summary at this stage would be substantial compliance with the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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