TMI Blog2020 (7) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... Act is not maintainable in law. It is just an intimation. It is up to the writ applicant whether to pay attention to such intimation or not. If the writ applicant deems fit to ignore it, the same may entail the consequence of further show cause notice under Section 74(1) of the Act, 2017. In any view of the matter, even if a further notice under Section 74(1) of the Act, 2017 is issued, an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd allow this writ petition. [B] The Hon ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order or direction quashing and setting aside the impugned Notice dated 03-03-2020 in FORM GST DRC-01A as being illegal, arbitrary, without jurisdiction and unconstitutional. [C] Pending admission hearing and final disposal of this petition, Hon ble Court, may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en informed about his liability to pay the tax, interest and penalty to the tune of ₹ 80,69,313/- (Rupees Eighty Lakhs Sixty Nine Thousand Three Hundred and Thirteen only). 3. The impugned communication further states that the failure on the part of the writ applicant in depositing the requisite amount referred to above may entail a show cause notice under Section 74(1) of the Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of intimation in the FORM GST DRC-01A issued under Section 74(5) of the Act is not maintainable in law. It is just an intimation. It is up to the writ applicant whether to pay attention to such intimation or not. If the writ applicant deems fit to ignore it, the same may entail the consequence of further show cause notice under Section 74(1) of the Act, 2017. In any view of the matter, even if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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