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2020 (9) TMI 982 - HC - GSTProfiteering - service of notice - grievance of the petitioner is that the notice dated 7th February, 2020 issued by the respondent No.2 DG to the petitioner is not in compliance with Rule 129(3)(a) & (b) of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The counsel for the respondents appearing on advance notice though has sought to contend by reading of Rule 129(2) that the proceedings still are at the stage thereof and the stage of issuance of notice under Rule 129(3) has not reached but prima facie it does not appear to be correct inasmuch as Rule 129(1) as well as Rule 129(2) use the word 'investigation' and Rule 129(3) provides that, before initiation of investigation, notice containing the aforesaid particulars will be issued. It thus appears that before the investigation under Rule 129(2) is initiated, notice containing the particulars described in Rule 129(3) has to be issued. Also, this is not the right stage for the petitioner to make other challenges to the proceedings and right to make which challenges can be reserved, if pursuant to the investigation, any adverse report is submitted by DG to respondent No.1 NAPA or if respondent No.1 NAPA initiates any proceedings against the petitioner or may be, even after the order, if any of respondent No.1 NAPA. Issue notice limited to the aforesaid confines - List on 30th September, 2020.
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