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TMI Blog2024 (9) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... r.Kumarpal Chopra For the Respondent : Ms.Amirta Poonkodi Dinakaran Government Advocate (Taxes) ORDER The writ petition has been filed to quash the show cause notice in Form GST DRC-01, dated 21.08.2024, issued by the respondent. 2. The learned counsel for the petitioner submitted that the respondent issued the show cause notice in Form GST DRC-01, dated 21.08.2024, which was accompanied by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken in the show cause notice. 3. On the other hand, the learned Government Advocate for the respondent argued that the supplier, Tvl. Bharat Marketing, is a non-existent business entity involved in bill trading activities, as per the inspection report received from CBIC during a Special All India Drive against fake registrations and beneficiaries of bill trading. Consequently, the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice in Form GST DRC-01 was issued on 16.08.2024, with the summary uploaded on 21.08.2024. 6. The challenge before this Court pertains solely to the summary order in Form GST DRC-01 dated 21.08.2024. It is important to note that the petitioner approached this Court without responding to the show cause notice. Procedural norms and principles of natural justice require that before see ..... X X X X Extracts X X X X X X X X Extracts X X X X
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