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TMI Blog2023 (10) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... : 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 dated 21.07.2023 issued by the respondent herein. 2. The challenge to the Impugned Notice in Form GST 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. 3. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel 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 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 73 and 74 and a summary thereof has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordance 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 same. The respondent shall endeavor to pass final orders on merits and in accordance with law within a period of six (6) weeks thereafter. 10. Accordingly, the writ petition stands disposed with the above observations an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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