Home Case Index All Cases GST GST + HC GST - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 795 - HC - GSTBlocking of input tax credit - Rules 86A of GST Rules - requirement to send a statement in Part-A of GST DRC-01A under Rule 142(1A) of the CGST Rule or not - HELD THAT:- Prima facie, perusal of Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice intimation with reference to Section 73(1)/(5) or Section 74(1)/(5) to an assessee so that either he may deposit the amount of tax and interest or he may disagree to the ascertainment resulting in show cause notice under Section 73(1) or Section 74(1), as the case may be - prima facie, it appears that Section 74(1) read with Rule 142(1A) intends to afford an opportunity to the dealer/ assessee on a pre-show cause notice stage which shall ultimately benefit both, i.e the assessee and the department, and shall also reduce litigation. This also indicates to follow the principles of natural justice at a pre-show cause notice stage. Learned standing counsel prays for and is granted a week’s time to file counter affidavit. Petitioner shall have three days thereafter to file rejoinder affidavit - Put up as a fresh case before the appropriate bench on 28.03.2022 at 02:00 P.M.
|