9911796707
TMI Blog2023 (10) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... DRC-01 is that it is not a Show Cause Notice but an order as the petitioner has been asked to pay the tax and penalty - HELD THAT:- The Impugned Communication in Form GST DRC-01 dated 21.07.2023 perused. Rule 142(1) of TNGST Rule 2017 contemplates issuance of a notice in Section 73(1), 74(1) or 76(2) in Form GST DRC 01. It also contemplates issuance of a statement under sub-section (3) to Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded in accordance with Rule 142(1) of TNGST Rules, 2017 within a period of thirty (30) days from the date of receipt of a copy of this order - Petition disposed off. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : P.V.Sudakar For the Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER The petitioner has challenged the Impugned Communication in Form GST DRC-01 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed a Show Cause Notice and was issued under Rule 142(1) of TNGST Rules, 2017. It is therefore submitted that the petitioner may be relegated to file a reply. 6. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 7. I have perused the Impugned Communication in Form GST DRC-01 dated 21.07.2023. Rule 142(1) of TN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is writ petition by directing the respondent to issue a corrigendum to the Impugned Notice in Form GST DRC-01 dated 21.07.2023 calling upon the petitioner to Show Cause as to how the amounts should not be demanded in accordance with Rule 142(1) of TNGST Rules, 2017 within a period of thirty (30) days from the date of receipt of a copy of this order. The petitioner shall thereafter reply to the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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