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2022 (7) TMI 644 - MADRAS HIGH COURTMaintainability of petition - even before passing any order, the petitioner has rushed to this Court with the petition - reply to SCN was also not given by petitioner - HELD THAT:- It is seen that the petitioner has not only received the show cause notice but also earlier the petitioner was issued with summons and thereafter only DRC-01A has been issued, intimating the tax ascertained as being payable. Now, the show cause notice has been issued, for which, the petitioner has to give reply and thereafter personal hearing would be given, where he can make his submissions along with supporting documents, thereafter only order in original would be passed and it is the procedure as contemplated under law. Hence, this Court is not inclined to entertain the petition. Petition dismissed.
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