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2025 (2) TMI 549

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..... d notice on the limited ground that the same came to be issued even before the time granted to the petitioner to respond to Form GSTR DRC-01A dated 23.08.2023 had expired - HELD THAT:- It may be relevant to note that though the petitioner had challenged DRD-01 A, he would confine his prayer that the respondent may furnish copy of the materials sought to be relied upon by the respondent. It is alw .....

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..... petition is filed challenging the impugned notice dated 29.08.2023 in Form DRC-01 on the limited ground that the same came to be issued even before the time granted to the petitioner to respond to Form GSTR DRC-01A dated 23.08.2023 had expired. 2. The petitioner is engaged in the business of retail sale of various consumer goods, fashion apparels and electronic equipments etc. and is registered .....

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..... relied upon certain documents in particular audit slips and would request that copy of such materials relied by the concerned authority, may be furnished to the petitioner. It may be relevant to note that though the petitioner had challenged DRD-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 .....

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