2024 (9) TMI 1149

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..... GST Rules, 2017, makes it clear that the issuance of notice to the petitioner in form GST ASMT-10, prior to issuance of a show cause notice, is mandatory. Therefore, there shall be stay of all further proceedings pursuant to Annexures P-1 P-2. List on 12th June, 2024.
M.S. RAMACHANDRA RAO CHIEF JUSTICE AND JYOTSNA REWAL DUA JUDGE For the petitioner: Mr. J.S. Bedi, Mr. Goverdhan Lal Sharma and .....

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..... petitioner, the 2nd respondent had not issued a notice form GST ASMT-10. A reading of Rule 99 of CGST Rules, 2017, makes it clear that the issuance of notice to the petitioner in form GST ASMT-10, prior to issuance of a show cause notice, is mandatory. Therefore, there shall be stay of all further proceedings pursuant to Annexures P-1 & P-2. List on 12th June, 2024. Reply be filed by the said d .....

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