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2025 (1) TMI 1137

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..... d ground that the same came to be issued even before the time granted to the petitioner to respond to Form GSTR DRC-01A had expired - HELD THAT:- It is always open to the petitioner to make a request of the copy of the materials sought to be relied upon by the authority. If any request is made, the same would be considered in accordance with law. It is also open to the petitioner to raise all cont .....

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..... 2. The petitioner is engaged in the business of retail sale of various consumer goods, fashion apparels and electronic equipments etc. and is registered under the Goods and Services Tax Act, 2017. The petitioner for the relevant period viz., 2017-18 had filed the returns and paid appropriate taxes. 3. It is submitted by the learned counsel for the petitioner that an intimation notice in Form DRC- .....

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..... 01 A, he would confine his prayer that the respondent may furnish copy of the materials sought to be relied upon by the respondent. 6. It is always open to the petitioner to make a request of the copy of the materials sought to be relied upon by the authority. If any request is made, the same would be considered in accordance with law. It is also open to the petitioner to raise all contentions in .....

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