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2020 (9) TMI 829 - HC - GSTProvisional attachment of factory premises and residential premises - grievance is that the authority while issuing fresh GST DRC-01A has simultaneously issued GST DRC-01 - HELD THAT:- According to the learned counsel appearing for the writ applicant, his client is yet to reply to the notice issued in Form-01A. It is only thereafter that the further proceedings under GST DRC-01 could have been initiated. Our attention has been drawn to page-85 of the paper book which is the representation addressed by the writ applicant to the Assistant Commissioner of State Tax-04 (Enrocement), Surat, bringing this fact to his notice. This writ application is disposed off with a direction to the Assistant Commissioner of State Tax-04 (Enrocement), Surat respondent No.4, to immediately look into the representation dated 26th August 2020 referred above and annexed at page-85 of the paper book and take appropriate decision in accordance with law within the period of 15 days from the date of the receipt of this order.
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